An income tax notice is not by itself a demand for money. Before you react, find the section under which it is issued, because that one detail tells you what the department wants: a correction to your return, some information, an explanation of a large transaction, or a reassessment of income it believes escaped tax. Note the deadline printed in the notice, log in to the e-filing portal, and respond within that time with the documents asked for. Keep a copy of everything you send.
Read the section number before anything else
Every notice carries a section number and a reason. Two letters that look almost identical can mean very different things. A notice asking you to explain a large cash deposit is not the same as an intimation proposing a small adjustment to your return, and neither is the same as a proposal to reopen a closed year. Read the notice in full, note the assessment year, the amount if any, the section, and the response date, and keep a copy of the whole notice including the annexures and the statement of the transaction that is questioned.
If you do not understand the section, do not guess. An incorrect reply can be worse than a short request for time, because it fixes your explanation on the record and the officer will hold you to it later. It is perfectly proper to ask for an adjournment to gather the papers, and it is far better than filing a reply that contradicts your own return.
The common notices and what each one means
Most notices that individuals and small businesses receive fall into a handful of categories. The table below sets out what each usually means and what is expected of you, but the language of your own notice always governs.
| Section | Usually means | What is expected |
|---|---|---|
| 143(1) | Automated processing of your return | A small adjustment, a refund or a demand; check it and seek rectification if it is wrong |
| 139(9) | Your return is treated as defective | Remove the defect within the time allowed, or the return is treated as never filed |
| 142(1) | The officer wants information or accounts | File exactly the documents or information asked for |
| 143(2) | Your case has been selected for scrutiny | A full reply with the documents supporting the return |
| 148 | The officer proposes to reassess income that escaped assessment | A considered show-cause against the reasons recorded, with evidence |
| 133(6) | Information is sought from you as a third party | Provide the information about the transaction named in the notice |
These are the sections of the Income-tax Act, 1961 that most people still search for. From 1 April 2026 the Income-tax Act, 2025 applies and the numbering changes, so a notice issued for a later year may cite a different number for the same kind of enquiry. Read the section printed on your own notice rather than relying on an old number you found online.
How to respond through the e-filing portal
Most notices are visible when you log in to your account on the income tax e-filing portal and open the pending actions or e-proceedings section. Replies are usually filed electronically against the specific notice, with documents uploaded as attachments. Some notices, particularly in scrutiny and reassessment, also require you to attend a hearing by video or to file a physical submission with the assessing officer. The portal generates an acknowledgement for every submission, and that acknowledgement is your proof of a timely reply.
Never send a reply only by ordinary post and assume it has been received. If you do file physically, get a receipt with the date and the name of the official, and upload a copy on the portal as well where the facility allows it. If the portal shows no notice but you have received one by post or email, check that the notice is genuine before acting on it, because fraudulent notices asking for payment to a private account are common. A genuine notice will be traceable in your portal account or will carry a document identification number.
What a 143(1) intimation really is
An intimation under section 143(1) is the automated processing of your return, not a finding that you concealed income. It may propose a small adjustment, such as the disallowance of a deduction or a mismatch with the tax credits shown against your name, and it may add interest. It is still worth reading carefully. If the adjustment is wrong you can seek rectification, and if it is right, paying the small demand closes the matter.
Many people ignore an intimation because the amount is small, and later find a larger demand with interest. Treat it as a letter that always deserves a look, even when the figure is a few hundred rupees. The same discipline applies to a refund adjustment: if the department has set off your refund against an earlier demand, the intimation will say so, and that is the moment to check whether the earlier demand was ever valid.
Scrutiny under 143(2) and notices under 142(1)
A scrutiny notice means the officer has decided to examine your return in detail. This is not an accusation, but it does call for a full and organised reply: the return, the statements of income, the tax deducted and collected certificates, bank statements, and the documents behind any large or unusual item. A notice under section 142(1) is more specific and asks for particular information or accounts, often with a list of points annexed.
The single most important rule in scrutiny is to answer what is asked, in time, without volunteering a mass of confusing extra material. If the notice seeks information about one transaction, give exactly that, supported by documents, and explain any figure that does not match the return. Where a query covers several years or several accounts, answer point by point in the same order as the notice, so that the officer can see that each point has been dealt with.
Reassessment under section 148
A notice under section 148 is the department's proposal to assess income that it believes escaped assessment. It is a serious notice because it reopens a year that had been closed, and it has its own procedure, its own reasons recorded by the officer and its own time limits. The reply usually begins with a request for the reasons recorded, followed by a show-cause against those reasons, and only then the merits.
Because the consequences of an inadequate reply at this stage are hard to undo, a notice under section 148 is the clearest case for taking professional help before you respond rather than after. The validity of the notice, the application of mind by the officer and the fulfilment of the statutory conditions are all matters that can be examined, and sometimes they provide a complete answer without the merits being reached at all.
Deadlines, adjournments and the cost of silence
The date in the notice is real. If you cannot comply in time, the proper step is to ask for an adjournment before the date passes, giving a reason, rather than to stay silent. Ignoring a notice does not make it go away. The officer can complete the assessment on the basis of the material available, which usually means the additions the department proposed, and interest and penalty exposure can follow. The opportunity to explain is then lost, and the first real hearing you get may be in appeal.
Diarise every date, and keep a single file for each assessment year with the notice, your reply, the acknowledgement and the order together. If you change your accountant or advocate midway, that file is what allows the new adviser to pick up the matter without starting from scratch. It is also what you will need if the matter goes to the Commissioner (Appeals) or the Tribunal.
When to bring in a chartered accountant or advocate
A simple intimation or a defective-return notice can often be handled by the taxpayer or an accountant. A scrutiny, a reassessment, or any notice that proposes a substantial addition deserves professional handling, because the reply frames the entire record for the later appeal. A professional will also check whether the notice was validly issued and within time, which is sometimes a complete answer in itself.
The cost of advice is usually far less than the tax, interest and penalty that a careless reply can crystallise. If you have received a notice and are unsure what it requires, you can put the papers before the chamber through a free consultation, and the other guides on the blog deal with the connected paperwork. Where the notice concerns the income of a person who has died, the estate may also need to be probated before the heirs can deal with the assets, and that process is explained in the guide to applying for probate in West Bengal.