Income Tax Notice Types in India and How to Respond (2026 Guide)

Received an income tax notice and not sure whether to panic? Most notices are routine — an automated adjustment, a missing detail or a simple information request. This decoder explains the common notice types, the usual reply windows, and the safe protocol for responding during the 2026 filing season.

New law note: From 1 April 2026, the Income-tax Act, 2025 replaces the Income-tax Act, 1961. Returns for FY 2025-26 (AY 2026-27) are still filed under the 1961 Act with ITR-1 to ITR-7, so the section numbers used in this guide remain the ones for that filing. From tax year 2026-27, provisions carry new numbers (for example, Section 80C becomes Section 123 and Section 87A becomes Section 156) and key forms change (Form 16 becomes Form 130 and Form 26AS becomes Form 168), while proceedings for earlier years continue under the 1961 Act. See the complete mapping in our Income-tax Act 2025 section and form mapping guide.

First, verify the notice is genuine

Fraudulent notice emails circulate every year, so start with authentication rather than the content. Every legitimate notice issued by the department carries a Document Identification Number (DIN), which you can cross-check inside your account on the e-filing portal at incometax.gov.in under the e-Proceedings or Pending Actions tab.

• Log in to the official portal directly by typing the address — never click links in an unsolicited email or SMS.
• Match the notice details (name, PAN, assessment year) with your own records before acting.
• Note the response deadline printed on the notice — reply windows are usually 15 to 30 days.

The seven most common notices decoded

Section 143(1) (Section 270 of the Income-tax Act, 2025): the everyday intimation

This is the automated statement you get after CPC Bengaluru processes your return. It compares your claim with the department’s computation and can produce a refund, a demand, or a nil result. Where the CPC proposes an adjustment — for example, disallowing a deduction claimed twice — you get 30 days to agree or object before the adjustment is finalised. Recompute your own liability with the income tax calculator first, so you contest a demand only when the numbers are genuinely with you.

Section 139(9) (defective-return checks continue under the Income-tax Act, 2025): defective return

A defective notice lists what is wrong with the return as filed. Common defects include TDS claimed without a matching deduction in Form 26AS (Form 168 from tax year 2026-27), missing bank account details, income from business reported without a balance sheet, or the wrong ITR form used. Fix the problem by filing a revised return through the portal within the stated window — generally 15 days, which can be extended to 30. Missing the window treats the return as never filed, which is the worst possible outcome.

Scrutiny and reopening: 142(1), 143(2) and 148

Notices under 142(1) and 143(2) mean the department is examining specific aspects of your return; respond with documents and attend hearings as directed. A notice under Section 148 says the officer believes income escaped assessment in an earlier year, and it opens a fresh assessment. These are serious proceedings — deadlines are strict, and professional representation is strongly advised. Silence can lead to a best judgment assessment on the department’s own assumptions.

Section 245: refund adjusted against old demand

If you have an unpaid demand from an earlier year, the CPC may propose to adjust your current refund against it. You will see the proposal in your e-filing account with a response window — act before it lapses, because silence is read as consent. If the demand is wrong or already paid, submit the proof and mark your disagreement online.

A safe response protocol

• Verify authenticity on the e-filing portal and note the deadline from the date of receipt of the notice.
• Gather the documents the notice references — Form 26AS, AIS, bank statements, investment proofs or books of account.
• Respond online through e-Proceedings so there is a timestamped record of everything you submit.
• Keep the acknowledgement of every reply, and seek professional help for scrutiny, reassessment or appeal-stage notices.

Key takeaways

• 143(1) is a routine intimation; act only when an adjustment or demand is proposed.
• 139(9) defects are fixed by a revised return within the 15 to 30 day window.
• 142(1), 143(2) and 148 are examination-stage notices — respond on the portal, never by email.
• Section 245 lets you contest the adjustment of your refund against an old demand.
• Verify every notice through the DIN and the e-filing portal before responding.

Frequently asked questions

Does an income tax notice always mean scrutiny?

No. The overwhelming majority are automated intimations under Section 143(1) or defect notices under 139(9). Scrutiny is limited to returns specifically selected under 143(2) after risk assessment.

How do I know my notice deadline?

The notice itself states the reply period, usually counted from receipt — commonly 15 to 30 days. The e-filing portal shows the same countdown against the notice in the e-Proceedings tab, so monitor it there.

What happens if I ignore a notice?

Ignoring a notice can make the proposed adjustment final, convert a refund adjustment into a permanent set-off, or lead to a best judgment assessment with the burden squarely on you. Respond on time even if only to seek an adjournment.

Can I reply to a tax notice by email?

No. Responses must be filed on the e-filing portal so they carry a DIN and enter the official record. Email replies have no legal standing, and email links asking for documents are a common phishing vector.

When should I take professional help?

For anything beyond a routine intimation — scrutiny, reassessment under Section 148, or a demand you plan to contest — consult a qualified professional. The income tax consultant service on taxgst.in can review the notice, draft the reply and represent the matter.

Disclaimer: Tax laws change frequently. Verify current rates and deadlines on the official portals (incometax.gov.in, gst.gov.in) or consult a qualified professional before acting.