Dec 17, 2025
Receiving an Income Tax notice doesn’t always mean trouble — most are routine verifications or clarifications.
With e-assessment and automation, the Income Tax Department now issues notices digitally through the Compliance Portal.
This article explains the types of notices, reasons they’re issued, and how to respond online step-by-step.
Common Types of Income Tax Notices
Section | Purpose | Description |
|---|---|---|
143(1) | Intimation | Minor mismatch in return processing |
139(9) | Defective return | Missing data or invalid ITR |
142(1) | Inquiry before assessment | Asking for details or documents |
143(2) | Scrutiny assessment | Detailed examination of return |
156 | Demand notice | Payment of outstanding tax |
245 | Adjustment of refund | Refund adjusted against old dues |
Why You May Receive a Notice
Mismatch between ITR and AIS/TDS.
High-value transactions not declared.
Undisclosed income or capital gains.
Delay in filing or defective return submission.
How to Respond to a Tax Notice Online
Step 1: Log in to incometax.gov.in
→ Go to e-Proceedings → View Notices
Step 2: Read the Notice Carefully
Check section number, issue date, and required action.
Step 3: Prepare Supporting Documents
Income proofs, TDS certificates, investment evidence, etc.
Step 4: Upload Response
Click Submit Response, upload documents, and provide clarifications.
Step 5: Track Response
Check acknowledgment and submission status on the portal.
Tips for Handling Notices
✅ Respond before the deadline.
✅ Avoid partial or vague replies.
✅ Consult your CA for scrutiny or demand notices.
✅ Keep all correspondence saved digitally.
Conclusion
Tax notices are routine when handled correctly.
Understanding the notice type and responding promptly online helps you stay compliant and avoid penalties.
Continue reading:
→ Common Income Tax Filing Mistakes & How to Avoid Them
→ Complete Guide to Filing Income Tax Returns
→ Old vs New Tax Regime: Which Is Better for FY 2024–25
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