Most income tax notices are issued electronically and appear under Pending Actions on the income tax portal. Read the section number first, as it tells you what the department wants and how much time you have.
An intimation under Section 143(1) compares your return with the department’s data and may show an adjustment or demand. A notice under Section 139(9) says the return is defective and must be corrected within the time given. A notice under Section 143(2) means the return has been selected for scrutiny, and Section 142(1) asks for documents or information. Notices under Sections 148A and 148 relate to reassessment of income that may have escaped assessment, and Section 133(6) is a request for information.
Do not ignore a notice. Reply on the portal within the time allowed, attach supporting documents, and keep the acknowledgement. If you need more time, ask for an adjournment through the portal before the due date.
Key points
- Check the notice on the income tax portal to confirm it is genuine
- Note the section and the response due date
- Match the issue with your AIS, Form 26AS and books
- Reply with documents, and keep copies of everything submitted
- Section numbers change under the Income-tax Act, 2025 for later years
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
