Do not ignore a tax notice
Most notices are now served electronically on the Income Tax e-filing portal and via email/SMS. Ignoring them can lead to best-judgment assessment, penalties, and difficulty getting refunds or loans. Log in and check the e-Proceedings tab immediately if you receive any communication.
Common notice types
Section 139(9) — Defective return
Your filed ITR has errors — wrong form, missing schedules, TDS mismatch, or incomplete verification. You typically get 15 days to revise and resubmit. Fix the defect in the portal under "Pending Actions".
Section 143(1) — Intimation
Automated processing comparing your return with Form 26AS/AIS. If tax demand or refund differs from what you claimed, the intimation explains the adjustment. Pay demand within 30 days if you agree; file rectification under 154 if you disagree.
Section 142(1) — Information notice
Department wants documents or answers before assessment. Respond with accurate data and supporting proofs within the given deadline — usually 15–30 days.
Section 148 / 148A — Reassessment
Income escaped assessment. New rules require show-cause (148A) before formal notice. Seek professional help — timelines and evidence requirements are strict.
Step-by-step: how to respond
- Log in to incometax.gov.in → Pending Actions / e-Proceedings
- Download the notice PDF and note the section, assessment year, and due date
- Compare with your filed ITR, AIS, and Form 26AS
- Gather proofs: Form 16, bank statements, capital gains statements, rent receipts
- Submit response online with attachments; keep acknowledgement
- If demand is valid, pay via e-pay tax to avoid interest under Section 234A/B/C
When AIS and your return do not match
If AIS shows income you did not report, you may need to file a revised return (before assessment completes) or pay tax with interest. If AIS is wrong, submit feedback in AIS and mention it in your response with evidence.
Penalties you can avoid
- Reply within deadline — late response weakens your case
- Do not submit false explanations — penalties under Section 270A for misreporting
- Keep digital copies of all submissions for at least 6 years
When to call an expert
Notices involving high demands, foreign income, stock/crypto gains, business scrutiny, or Section 148 should be handled by a qualified tax professional. AONETAX has experienced CAs and tax experts at 100+ branches to draft responses, represent you, and resolve demands legally.
Received a notice? Share the notice copy with AONETAX — we review it free and advise the next steps within 24 hours.