How to Authenticate Income Tax Notice: A Detailed Guide
- Nimisha Panda
- Dec 4, 2025
- 9 min read
Introduction
It might be frightening to get an income tax notice, particularly if you're not familiar with the procedure. However, in order to prevent penalties or legal repercussions, it's imperative that you respond to these notices precisely and soon. For the government to ensure tax compliance and revenue collection, the Income Tax Department of India is essential. They may send different notices to taxpayers as part of their duties, asking for more details, providing clarification, or starting scrutiny procedures. You must know the ITR notice status check procedure and manage it successfully while adhering to tax laws.
Table of Contents
What is an Income Tax Notice?
A formal notification from the Income Tax Department to a taxpayer about inconsistencies, non-compliance, or other information needed regarding their Income Tax Return (ITR) is known as an income tax notice. Every notification is issued in accordance with a particular section of the Income Tax Act and necessitates prompt action to prevent fines or legal repercussions. It might be sent for the following reasons:
Failure to file returns
Inconsistency in reported earnings
Confirmation of statements
Demand the unpaid tax
Types of Income Tax Notices
Income Tax Notice under Section 133(6)
The Income Tax Department has the authority to ask the taxpayer for any documents or justification. Section 133(6) grants them these powers. Although this part may require any information, the following are often the reasons for such a notice:
Despite having income above the AIS's basic exemption threshold, no ITR was filed.
The Annual Information Statement (AIS) contains taxable income in the form of salary, interest income, and capital gains. Nevertheless, the ITR Form's values are input incorrectly.
Purchasing real estate, travelling abroad, and buying stocks and mutual funds were significantly more expensive than the income reported in the ITR.
Income Tax Notice under Section 142(1)
There are two situations in which a notification under section 142(1) may be given:
If you have submitted your return, but the assessing officer needs further data and supporting documentation or
If the assessing officer requests that you file your return but you haven't.
The information is requested so that the officer can fairly evaluate the situation.
Income Tax Notice under Section 143(1)
First, it should be mentioned that section 143(1) merely provides notification; it is not a notice. The Central Processing Centre (CPC) processes your returns online when they are filed. After adjusting the overall revenue for arithmetical errors, claims that appear to be incorrect, etc., the income is calculated. After the return is successfully processed, the CPC may provide an intimation under section 143(1) in one of three situations:
There is an obligation to pay taxes.
A reimbursement has been decided.
The amount of loss is either increased or decreased, but there is neither a demand nor a refund. The notification must be sent within nine months after the end of the year in which the return was filed if there is a tax demand. A notification may be sent at any time on or before December 31, 2026, for instance, if your returns for the Assessment Year (AY) 2025–2026 were filed on July 27, 2025.
Income Tax Notice under Section 143(2)
The returns are often selected for scrutiny assessment under section 143(2) if the assessing officer is dissatisfied with the response given under section 143(1) or if no response is given. This notice is intended to inform the assessee that the submitted return has been selected for examination. The assessing officer hopes to confirm through close examination that you have not engaged in any of the following:
Understated your earnings
Excessive loss was claimed
Reduced tax payments
Income Tax Notice under Section 148
The assessing officer may have good reason to suspect that you underreported your income, which would have reduced your tax due but was not discovered during the assessment. Alternatively, even if you are required by law to file your return, you might not have done so at all. Income escape assessment is the term used when an investigation is carried out to confirm or identify the unreported income.
Income Tax Notice under Section 245
The department has the authority to withhold the refund to the extent of the outstanding demand if you have a refund that is due and a demand that is still pending evaluation. However, only after giving you adequate notice and a chance to be heard may the demand and return be adjusted. A notification under Section 245 may be given in certain circumstances. After the notice is received, you have 30 days to reply to it. The evaluating officer may take your failure to reply within the specified time frame as consent and move forward with the assessment. As a result, it is best to reply to the notice as soon as possible.
What to Do When You Receive an Income Tax Notice?
The IT notification may be sent to you via physical letters, emails, or SMS. Here are the things you should do after you get an IT notice:
Examine the essential details in the IT notice you received to be sure it truly belongs to you. It should have a precise PAN number, name, address, and other important information. Examine the specified assessment year in addition to your personal data.
Verify the legitimacy of the income tax notice via the Income Tax e-filing portal.
To understand its purpose, carefully read the entire notification.
Determine whether the shared notice contains any inconsistencies or mismatches.
The income tax demand notice response must be provided within the allotted time in order to avoid severe measures and fines.
The acknowledgement of the IT notice should be backed up by evidence and correct data.
Remember to use the online method to check the notice in the IT account.
Steps to Authenticate an Income Tax Notice
You must authenticate the legitimacy of the notice from the income tax agency before responding to it. Here are the steps to follow.
Step 1: Carefully read the notification and comprehend the rationale for its issuance.
Step 2: You can use the Income Tax Portal to confirm the notice's legitimacy.
Step 3: After you have a clear understanding of the cause, gather all relevant data and documentation, including Form 16, bank statements, investment proofs, transaction details, and any other relevant records.
Step 4: To view the notification, log onto your Income Tax Portal and select Pending Action > e-Proceedings.
Step 5: Get your answer ready. Write a concise justification and include all necessary evidence to back up your assertions.
Step 6: Use the site to submit your response online. Save or download the acknowledgement ID or receipt for future use.
Step 7: Keep an eye out for any updates from the Income Tax Department via email and the site.
Steps to Respond to an Income Tax Notice
In order to prevent penalties or legal repercussions, you must reply within the allotted period after confirming the income tax status of your notice. The following general rules apply for answering income tax notices:
Step 1: Examine the notification carefully and gather all the necessary paperwork, including bank statements, investment documentation, tax deducted at source (TDS) certifications, and any other pertinent data. Make sure the documents are well-organised and readily available for reference.
Step 2: Write a thorough answer that addresses every question or concern brought up in the notice. Give concise justifications and documentation to back up your assertions or clarifications. To guarantee accuracy and completeness, obtain help from a certified tax expert, such as a chartered accountant or tax consultant, if needed.
Step 3: You can either physically visit the relevant Income Tax office or file your response online using the Income Tax e-filing system, depending on the notice instructions. Get an acknowledgement or receipt for your records if you're submitting offline.
Step 4: Follow up by getting in touch with the Income Tax Department or going to the closest Income Tax office if you don't hear back or receive an update from them in a timely manner. For future reference, save a copy of all correspondence and communications pertaining to the notification.
Step 5: Consider seeing a certified tax expert, such as a chartered accountant or tax consultant, if you find the notice confusing or need advice. They can offer knowledgeable counsel and successfully defend you during the procedure, guaranteeing that your rights and interests are upheld.
Conclusion
It doesn't have to be a difficult experience to receive an income tax notification. You may move through the procedure with ease if you have the proper strategy and a proactive attitude. Take action instead of wasting time wondering how to verify the status of your ITR! Always verify the notice, double-check your information, and reply within the allotted time. Keep thorough records and have the required paperwork on hand to be organised. And keep in mind that you don't have to tackle it alone; consulting a licensed tax expert can offer priceless knowledge and guarantee that you're making wise choices.
Frequently Asked Questions
Why is it important to authenticate an income tax notice?
Before taking any further action, taxpayers should verify their income tax notification to reduce the possibility of falling for fraud or scams. You may make sure you are not a victim of any common scams by verifying your income tax notice. Additionally, it will guarantee that you remain up to date on rules and regulations and enable you to promptly address any anomalies discovered during the filing of income tax returns.
Where can I authenticate the an income tax notice?
You can use the "Authenticate Notice / Order Issued by ITD" tool on the e-Filing portal to confirm the legitimacy of an order issued by the Income Tax authorities. You can use this service to verify and authenticate the notice or order that you got from the Income Tax Department.
Do I need to log in to authenticate the income tax notice?
Without logging into the e-Filing system, it is simple to verify a notice or order issued by the Income Tax Department. To confirm the legitimacy of the notice or order, just click the "Authenticate Notice/Order Issued by ITD" link on the e-Filing portal and follow the directions.
What if the ITD notice does not bear a DIN?
A notification, order, or letter should be regarded as unlawful and legally nonexistent if it lacks a valid Document Identification Number (DIN). You are not obligated to act or reply to that communication in such a circumstance. The communication appears to have never been sent in the first place.
Do I need to enter my registered mobile number to authenticate my notice?
Entering the mobile number that is registered on the e-filing portal is not required in order to verify a notification, letter, or other correspondence from the Income Tax Department. Alternatively, during the authentication procedure, you can receive the One-Time Password (OTP) on any cell number that is accessible.
How to check notice of income tax online?
The Income Tax e-filing portal's Notice/Orders section allows you to see income tax notices online.
What happens if an income tax notice comes?
Receiving notices does not mean that you are in default. You are exempt from paying any additional fees as long as the appropriate responses are submitted and adequate documentation and justifications are offered to support your accuracy.
How do I resolve my income tax notice?
The first step in resolving an income tax notice is to access it under the "e-Proceedings" or "Compliance" section of the Income Tax e-filing site after logging in. Write a reasonable response that explains your earnings and claims, and if necessary, include supporting documentation. Send in your response by the specified deadline. To guarantee precise and prompt compliance, get advice from a tax specialist if necessary.
What would happen if you do not respond to a notice?
If you don't reply to the tax notice within the allotted time, your return will be deemed invalid. There could be a hefty fine and interest.
Within how many years should the IT department send notice?
The next three years after the conclusion of the assessment year, and ten years after the end of the assessment year if the amount of income fleeing exceeds Rs 50 lakh, starting on the date of submitting the ITR.
How to respond to a notice?
Here's how to use the income tax portal to reply to the tax notification you received.
Enter your user ID and password to access the E-filing portal.
Select "pending actions."
Choose "respond to outstanding demand."
How to challenge an income tax notice?
If you want to contest an income tax notice, carefully read it to determine the reason, then compare it with your financial records and the submitted ITR. If inaccurate, reply via the e-filing site with convincing justifications and supporting documentation. If necessary, you may also submit a rectification request under Section 154. If you are unhappy with the result, you have 30 days to file an appeal with the Commissioner of Income Tax (Appeals).
What is the penalty for an income tax notice?
The type of notification and the type of non-compliance determine the penalty for an income tax notice. For example, neglecting to reply to a notification under Section 142(1) or 143(2) could lead to a fine of up to Rs. 10,000 and, in certain situations, legal action. Penalties might vary from 50% to 200% of the tax amount if the notification is for underreporting or misreporting income.
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