Income-tax notice received? Common notices and what to do

Sections 143(1), 139(9), 143(2), 142(1), 148A, 245 and demand notices explained, with reply time limits and next steps.

By CA Dilbagh Singh, Chartered Accountant, Rohini, Delhi · Published 5 November 2026

Most income-tax notices today are system-generated and arrive by email, SMS and in the e-proceedings tab of the e-filing portal. Many can be closed with a short online response if you act within the time allowed. The key is to identify the section, the assessment year and the reply deadline before doing anything else. Section numbers below are under the Income-tax Act, 1961, which still governs AY 2026-27 and earlier years.

First steps

Log in to the e-filing portal and open Pending Actions → e-Proceedings to see the notice, its Document Identification Number (DIN) and due date. A genuine notice carries a DIN.
Note the section, assessment year and what exactly is asked.
Pull your filed return, computation, Form 26AS, AIS/TIS and bank statements for that year.
Reply on the portal before the due date, or request an adjournment there with reasons.

Common notices and what they mean

Intimation u/s 143(1)Issued after your return is processed. It shows whether there is a refund, a demand or no change. If it raises a demand due to a processing error, file rectification under Section 154 or respond to the outstanding demand on the portal.Sec 143(1) · 154

Proposed adjustment u/s 143(1)(a)Gives you a chance to explain a mismatch (for example, between your return and Form 26AS/AIS) before the return is processed with an adjustment. Reply within 30 days, agreeing or disagreeing with reasons.Sec 143(1)(a)

Defective return u/s 139(9)Your return has a defect – such as tax credit claimed without matching income or a missing audit report. Correct it within 15 days of the intimation, or the return can be treated as invalid.Sec 139(9)

Scrutiny notice u/s 143(2)Your return is selected for detailed assessment, conducted in faceless mode under Section 144B. It must be served within three months from the end of the financial year in which the return was filed.Sec 143(2) · 144B

Inquiry u/s 142(1)Calls for documents, explanations or a return. Respond within the time given; non-compliance can lead to a best-judgment assessment under Section 144 and penalty.Sec 142(1)

Reassessment – 148A and 148A show-cause notice under Section 148A asks why income should not be treated as having escaped assessment. Reply with evidence – this is the best stage to stop a reopening. From 1 September 2024, the time limit is 3 years from the end of the assessment year, extended to 5 years where escaped income is ₹50 lakh or more.Sec 148A · 148 · 149

Refund adjustment u/s 245Intimates that a pending refund will be adjusted against an old demand. Respond within 30 days if you disagree with the demand, with proof of payment, rectification or a pending appeal.Sec 245

Demand notice u/s 156Requires payment of tax, interest or penalty, usually within 30 days. If you have filed an appeal, you can apply for stay of demand – generally on payment of 20% of the disputed demand.Sec 156 · 220(6)

If you disagree with an assessment order

An appeal lies to the Commissioner (Appeals) in Form 35 within 30 days of receiving the order, handled through the faceless appeal scheme. Further appeals go to the Income Tax Appellate Tribunal and then the High Court on substantial questions of law. Apply for a stay of demand while the appeal is pending to avoid recovery action.

Mistakes to avoid

Ignoring the notice because the amount is small – interest and penalty keep adding.
Replying without reconciling AIS/26AS with your books and return.
Filing a reply without attachments that support each point.
Missing a 148A reply – the window to prevent reopening is short.
Paying an incorrect demand instead of filing rectification or appeal.

Under the Income-tax Act, 2025

From tax year 2026-27, notices will be issued under the renumbered sections of the Income-tax Act, 2025. Proceedings for AY 2026-27 and earlier years continue under the 1961 Act, so the sections above remain relevant for most notices issued over the next few years.

This article is general information, not advice for your specific case. Forms, limits and time limits can change through notifications and circulars – check the notice and the current law, or speak to us before you act.

Frequently asked questions

How do I check whether an income-tax notice is genuine?

Every notice or communication from the department must carry a Document Identification Number (DIN). You can verify the DIN using the "Authenticate notice/order issued by ITD" service on the e-filing portal.

What is the time limit to reply to a 143(1)(a) or 139(9) notice?

30 days for a proposed adjustment under Section 143(1)(a) and 15 days for a defective-return notice under Section 139(9), from the date of the intimation.

Can a CA reply to an income-tax notice on my behalf?

Yes. You can add a chartered accountant as an authorised representative on the e-filing portal to view the notice, file replies and attend video-conference hearings.

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Have a tax, GST or business question?

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