Income Tax Notice: How to Check, Authenticate, & Respond to ITR Notices?
Got an income tax notice?
Don’t stress—TaxBuddy is here to help.
We simplify the process of handling income tax notices so you can stay worry-free.
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Are you filing an IT return because of the following reasons?
Before worrying about a notice, check if filing is mandatory for you. File an ITR if:
Your income exceeds the basic exemption limit.
You deposited over Rs. 1 crore in a current account.
You deposited over Rs. 50 lakh in a savings account.
TDS/TCS exceeds Rs. 25,000.
Business turnover is above Rs. 60 lakh.
Professional income is over Rs. 10 lakh.
You spent over Rs. 1 lakh on electricity.
You spent more than Rs. 2 lakh on foreign travel.
Stay compliant and avoid penalties by filing your Income Tax Return (ITR) on time.
Common Reasons for Receiving an Income Tax Notice
The Income Tax Department may issue a notice for several reasons. Understanding these can help you stay proactive:
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Non-filing of ITR: Missing the due date may lead to a reminder or penalty notice.
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Undisclosed income: Any income from salary, rent, business, or freelance work that isn’t reported can prompt scrutiny.
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Errors or mismatches: Discrepancies between your ITR and Form 26AS, AIS, or TIS may raise red flags.
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TDS/TCS mismatch: If taxes deducted or collected don’t align with reported income, clarification may be required.
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High-value transactions: Large deposits, property purchases, or luxury expenses without matching income declarations can attract scrutiny.
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Unreported capital gains/losses: Failing to disclose gains/losses from stocks, mutual funds, or real estate may result in a notice.
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Investing in a spouse or family member’s name: If not declared properly, such investments can raise suspicion.
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Use of incorrect ITR form: Filing your return using an inappropriate form may result in an intimation or defective notice.
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Discrepancies from previous years: Past omissions or underreporting can trigger reassessment notices.
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Non-payment of self-assessment tax: If dues are not paid before filing, you may receive a demand notice under Section 156.
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Large refund claims: High-value refund requests may be verified by the department before processing.
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Foreign income or assets not reported: Income from or assets held outside India must be disclosed under FEMA regulations.
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Property transactions not reported: Undervaluation or omission of property sale/purchase details can prompt a notice.
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Potential audit under Section 143(1): If your ITR is selected for scrutiny, additional documents may be requested.
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Mismatch with AIS/TIS data: Variations between what you reported and what the department records (via banks, employers, etc.) may need clarification.
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Any reason deemed appropriate by the Assessing Officer: Notices can be issued based on AI-based risk profiling or data mismatches.
Pro Tip: Keep your documents organized, reconcile with Form 26AS & AIS, and always use the correct ITR form to minimize chances of receiving a notice.
Income Tax Notices and Their Types
Getting a notice from the Income Tax Department can be stressful—but it's more common than you think. Whether you're salaried, self-employed, or a business owner, understanding the ITR Notices types can help you respond confidently and avoid panic.
Here’s a breakdown of various notices you may receive:
BASIC NOTICES
Get Expert Guidance
Transaction & Compliance-Based Notices
Tip: Every notice has a specific purpose and time limit. Consult a tax expert to avoid errors or penalties.
Information & Scrutiny Notices
Information and scrutiny notices arise from previous filings and require verification of such claims in tax returns. These include:
Information Requests
Sent when the department needs clarification on certain disclosures or transactions reported in earlier returns. You will be asked to submit additional details or documents.
Limited Scrutiny
Applies when specific aspects of your return (like capital gains, rental income, or deductions) are flagged for verification. Only the highlighted items need supporting evidence.
Full Scrutiny
A comprehensive review of your return. All sources of income, deductions, and financial transactions are examined. Complete documentation is usually required.
APPEAL & EX-PARTE ORDER NOTICES
If you disagree with a tax order or demand raised by the Income Tax Department, you have the right to file an appeal under the Income Tax Act. Understanding the income tax appeal process and notice types helps you act quickly and protect your rights.
Common Reasons to File an Income Tax Appeal:
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Ex-parte assessment orders passed without giving you a chance to respond
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Incorrect tax demand or penalty imposed by the assessing officer
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Errors in assessment not corrected through rectification under Section 154
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Legitimate deductions, exemptions, or claims disallowed by CPC
Where to File Your Appeal:
The first level of appeal begins with the Commissioner of Income Tax (Appeals) [CIT(A)].
If the decision remains unfavorable, you can escalate the matter to:
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Income Tax Appellate Tribunal (ITAT)
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High Court
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Supreme Court (for rare or precedent-setting cases)
Notices include:
Appellate Notices
Issued when an appeal has been filed. It contains hearing dates or additional document requirements.
Ex-Parte Orders
If you fail to respond to a notice or attend proceedings, an order may be passed without your input.
Seeking Rectification
If a decision contains an apparent mistake, you may receive or initiate a rectification request to correct it under Section 154.
Tip: Always check the “e-Proceedings” tab on your income tax portal for updates. Ignoring notices can lead to unfavorable orders.
PRICING
Appeal Cases
Starting From
₹25,399
*Exclusive of Taxes
SUITED FOR
For 1st & 2nd Appeal
Appeals that can be conducted through online tax portals, without requiring a physical visit
ITAT Appeals will be charged separately, depending upon location & availability of tax consultant
For cases where you cannot proceed with simple Rectification, Revise Return, Feedback
Rectification / Revised / Defective
₹2,499
*Exclusive of Taxes
SUITED FOR
Applicable to rectifying defects, revisions, adjustments, HVT Notice, adjustments, Form 67 defects,26AS-AIS/TIS Mismatch etc.
Major overhauls or replacements beyond basic rectification
If the ITR plan fee is higher than the Notice fee, the higher of the two fees will be applicable
Full payment upfront
We aim to complete the service within 4 business days from the date of receiving the notice with all related documents
This pricing plan covers a two-time rectification / revise / defective service for each eligible customer.
Routine Notice
₹899
*Exclusive of Taxes
SUITED FOR
For providing a simple response and cross checking your filed ITR.
Applicable for Risk Management Notices, Refund Re-issue, Simple Response to outstanding demands, E-Campaign Response etc.
For revise filing due to omission of income or taken incorrect deductions, plan will change accordingly
For Agree/Disagree Responses.
Scrutiny Cases
Starting From
₹21,199
*Exclusive of Taxes
SUITED FOR
Comprehensive services for scrutiny cases, including document review, preparation of responses.
NOTE: Scrutiny is done by the tax department on a random basis. The filing of income tax returns (ITR) OR the type of sources of income OR type of ITR Form are not related to this process.
Scrutiny Cases (ITR Filed By TaxBuddy)
Starting From
₹12,699
*Exclusive of Taxes
SUITED FOR
Special rate for scrutiny cases where Taxbuddy has already filed the Income Tax Return (ITR) on behalf of the client for that particular A.Y. only.
NOTE: Scrutiny is done by the tax department on a random basis. The filing of income tax returns (ITR) OR the type of sources of income OR type of ITR Form are not related to this process.
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Our team is ready to assist with all types of Income Tax Notices, from filing appeals with the CIT(A) to representation in higher courts. With our deep tax law expertise, we're committed to securing the best outcomes for you.
How to Authenticate Income Tax Notice or Orders Issued by ITD?
Before responding to a tax notice, it is essential to verify its authenticity. Follow these steps to authenticate an income tax notice online:
Step 1: Access the IT Portal
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Visit the Income Tax e-Filing Portal
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Click on “Authenticate Notice/Order Issued by ITD” under the “Quick Links” section.
Step 2: Choose an Authentication Method
You can authenticate your income tax notice using either of these methods:
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PAN, Assessment Year, Document Type, Issue Date, and Mobile Number
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Enter the required details, including your PAN and assessment year.
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Enter the OTP received on your registered mobile number.
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If the notice is valid, the DIN (Document Identification Number) and issue date will be displayed.
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If no notice is found, a message stating “No record found for the given criteria” will appear.
B. Authenticate Using DIN and Mobile Number
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Enter the DIN (Document Identification Number) and registered mobile number.
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Receive and enter the OTP for verification.
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If the notice is valid, a confirmation message will appear.
Step 3: Validate and Respond
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If the notice is genuine, download and review it carefully.
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If it seems fraudulent, do not respond and report it immediately.
Need help interpreting or replying to your notice? Let TaxBuddy's experts handle it with ease!
How to Handle an Income Tax Notice: Steps to Take After Receiving an Income Tax Department Notice
Received an Income Tax Notice from the IT Department? Don’t panic — most notices are for verification or clarification, not penalties. Follow these smart steps to handle it efficiently:
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Read the Notice Carefully – Understand the section mentioned (like 143(1), 139(9), or 148A), the reason for the notice, and the specific action required.
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Verify Your Details – Ensure your PAN, name, assessment year, and address are correct to avoid filing a wrong response.
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Identify the Discrepancy – Cross-check your ITR, AIS, Form 26AS, and Form 16 to find any mismatch in income, TDS, or deductions.
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Respond Within the Deadline – Every income tax notice has a due date for reply. File your response on time to avoid penalties, interest, or further action.
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Get Expert Assistance – If the notice involves complex issues, seek help from tax professionals for accurate drafting and submission.
💡 Tip: Simplify your response with TaxBuddy’s Notice Management Service — experts review your notice, verify your data, and help you respond accurately to avoid penalties.
Documents Required to Reply to an Income Tax Notice
The documents required to respond to an income tax notice depend on the type of notice. Generally, you will need the following documents:
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Copy of the Income Tax Notice
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TDS Certificates (Form 16 - Part A)
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Income Proof (Salary Slips, Form 16 - Part B, etc.)
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Investment Proof (Insurance, ELSS, PPF, etc.)
Time Limit for Issuing Income Tax Notices
Time limit for issuing various tax notices are as below:
Section | Type of Assessment / Order | When the Notice Must Be Issued | Deadline for Completing the Assessment |
|---|---|---|---|
143(1) | Summary Assessment – auto-processing of returns | No separate notice; processed electronically after ITR filing | Within 9 months from the end of the financial year in which the return was filed |
143(3) | Detailed Scrutiny Assessment – in-depth verification of income and claims | Notice must be issued within 3 months from the end of the financial year in which the return was furnished | Must be completed within 12 months from the end of the relevant assessment year |
144 | Best Judgment Assessment – done when no return or incomplete return is filed | Not mandatory to issue a separate notice | To be completed within 12 months from the end of the assessment year |
147 / 148 / 148A | Re-assessment or Income Escaping Assessment | Till 31 August 2024: Notice may be issued within 3 or 10 years from the end of the relevant AY. From 1 September 2024: • Section 148 notice – within 3 years & 3 months or 5 years & 3 months • Section 148A notice – within 3 years or 5 years from the end of the relevant AY | Must be completed within 12 months from the end of the financial year in which the notice for re-assessment was served |
Fresh Assessment | Issued when earlier assessment is set aside by appellate order | — | Must be completed within 12 months from the end of the FY in which the order is received or passed |
Appeal Order Implementation | When giving effect to an appellate or revision order | — | Must be completed within 3 months from the end of the month in which the order is received or passed |
Order Based on Finding or Direction | Assessment arising out of a finding or direction from higher authority | — | Must be completed within 12 months from the end of the month in which such order is received |
Assessment of Partners (on firm’s completion) | When the firm’s assessment affects the partners | — | To be completed within 12 months from the end of the month in which the firm’s assessment order is passed |
Amendments Introduced by the Finance Act, 2021
From 1st April 2021, the reassessment timelines have been modified. The new time limits for issuing notices are:
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Up to Three Years from the End of the Relevant FY: A notice can be issued if income has escaped assessment.
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Beyond Three Years but Up to Ten Years: A notice can only be issued if the escaped income is ₹50 lakh or more.
Updated Notice Timelines After the Amendment
Sr No | Financial Year | Notice up to Three Years | Notice Beyond Three Years (Up to Ten Years) |
|---|---|---|---|
Note:
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For AY 2015-16, the Assessing Officer cannot issue a notice under normal circumstances.
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For AY 2016-17, the notice had to be issued before 31st March 2021.
This amendment significantly reduces the reassessment window while maintaining extended timelines for cases involving high-value escaped income.
Common Mistakes Leading to Income Tax Notices
Understanding common pitfalls can help in avoiding future notices:
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Incorrect Personal Information: Errors in PAN, name, or address can lead to discrepancies.
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Mismatched Income Reporting: Differences between reported income and Form 26AS can trigger notices.
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Improper Claim of Deductions: Claiming ineligible deductions or not providing proper documentation.
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Delayed Tax Payments: Late payment of advance tax or self-assessment tax can attract penalties.
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Non-Reporting of Exempt Income: Even if income is exempt, non-reporting can raise red flags.
Steps to Prevent Receiving Income Tax Notices
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Timely and Accurate Filing – Always file your ITR before the due date with correct figures.
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Match with Form 26AS/AIS – Ensure consistency with tax statements available on the portal.
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Organize Financial Documents – Maintain all proof of investments, income, and deductions.
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Respond Promptly to Department Notices – Address preliminary notices or alerts immediately.
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Consult Experts When Needed – Complex matters require professional insight for effective handling.
Read TaxBuddy vs ClearTax to discover how TaxBuddy provides expert-driven, personalized support for handling Income Tax Notices efficiently and accurately.
Frequently asked questions
Q
What is an Income Tax Notice?
A
An Income Tax Notice is an official communication from the Income Tax Department of India sent to a taxpayer for reasons such as discrepancies in the filed ITR, mismatched information in Form 26AS, AIS, or TIS, or requests for supporting documents. Each notice is issued under a specific section (for example 143(1), 139(9), 148A) that defines the reason and the taxpayer’s required action.
Receiving one doesn’t always mean penalty—it often just needs a prompt, correct reply.
Q
How do I check my tax notice?
A
Notices are delivered to your registered email ID and appear in your e-filing portal inbox.You can verify authenticity using the “Authenticate Notice / Order Issued by ITD” tool on www.incometax.gov.in. Always confirm the DIN (Document Identification Number)—it ensures the notice is genuine.
Q
Does a salaried person get an income tax notice?
A
Yes. Even salaried taxpayers can receive notices when there’s a mismatch in salary, TDS, or investment declarations, or if perquisites or multiple income sources were omitted in the return.
Q
What to do if I get income tax notice?
A
Stay calm.
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Read the notice carefully to know the section and reason.
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Check timelines—most notices allow 15–30 days for response.
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Gather required documents (Form 16, 26AS, AIS, bank proofs).
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File a reply through the e-filing portal before the deadline.
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If unsure, use TaxBuddy’s Notice Assistance Service for expert-drafted responses.
Q
What happens if you don't respond to the tax notice?
A
Ignoring a notice can lead to penalties up to Rs. 10,000 (u/s 272A), interest on outstanding demand, and in rare cases, prosecution up to one year. The department may also adjust refunds or initiate best-judgment assessment.
Q
What happens if I don't respond to the notice within 30 days?
A
Failure to respond within 30 days allows the IT Department to finalize the demand or adjust refunds automatically, leaving no opportunity for clarification. Always reply within the prescribed period.
Q
How do you reply to notice?
A
Log in to www.incometax.gov.in → Pending Actions → e-Proceedings → select the relevant notice and submit your reply or upload documents.
All responses are now digital; no physical submission is needed (exceptions exist).
Q
What is an Intimation under Section 143(1)
A
After your return is processed, an intimation u/s 143(1) is issued summarizing the figures you filed versus those computed by CPC. It can show no change, refund, or additional tax demand. The notice must be issued within 9 months from the end of the FY in which the return was filed.
Q
What does the code EXC 001 mean?
A
EXC-001 flags cash transactions exceeding ₹10 lakh in a month, reported to the IT Department under the SFT (Statement of Financial Transactions) framework. Ensure the source of funds is explained in your ITR.
Q
Do I get notices for current account transactions?
A
Yes. Deposits or withdrawals above ₹50 lakh in a current account during a financial year can attract scrutiny if not properly disclosed or reflected in your return.
Q
What is the communication of the proposed adjustment u/s 143(1)(a)?
A
It’s a digital intimation about proposed changes to your filed return—such as incorrect claims, arithmetical errors, or disallowance of set-offs—usually against refunds claimed. You must accept / reject the adjustment within the timeline shown on the portal.
Q
How do I fix a discrepancy raised under Section 143(1)?
A
If the demand is valid, pay it using Response to Outstanding Demand. If incorrect, file a Rectification Request u/s 154 or a Revised Return u/s 139(5) through the portal under Services → Rectification.
Q
How can I pay tax on demand online?
A
Go to Pending Actions → Response to Outstanding Demand on the e-filing portal. Select the demand, choose “Pay Now,” and complete payment via net-banking, debit card, or NEFT.
Q
How do I correct an outstanding demand?
A
After paying or verifying the demand, update the response in the portal with payment challan details or disagreement reason. The CPC then re-validates and adjusts accordingly.
Q
When can I expect a scrutiny notice after filing my ITR?
A
A scrutiny notice u/s 143(2) must be issued within 6 months from the end of the FY in which the return was filed. Beyond that, no new scrutiny can be initiated for that year.
Q
How can I get my CPC-processed ITR acknowledgment?
A
The ITR-V acknowledgment is emailed to your registered address after filing. You can also download it anytime from e-file → Income Tax Returns → View Filed Returns.
Q
How do I download my demand notice from the portal?
A
Log in → e-Proceedings or Pending Actions → select the relevant notice → download PDF copy from View Notices and Orders section.
Q
What is Section 156 of the Income Tax Act?
A
Section 156 deals with a Notice of Demand—issued after assessment when additional tax, interest, or penalty becomes payable. It specifies the amount and due date for payment (usually 30 days).
Q
How to Draft a Reply to an Income Tax Notice?
A
Your reply should include:
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Reference number and date of the notice
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Your PAN and AY details
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Clear explanation or justification for each issue raised
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Supporting documents as attachments
It’s advisable to have a tax expert or CA review before submission.
Q
What to do if you get a notice for not filing your return?
A
If you’ve missed filing, submit your belated return u/s 139(4) or updated return u/s 139(8A) within the allowed window, attach proof of filing, and reply to the notice with acknowledgment.
Q
What is the Time Limit for Scrutiny Assessment under Income Tax?
A
The Assessing Officer must complete scrutiny within 12 months from the end of the FY in which the return was filed (extended timelines apply only for search / seizure cases).
Q
What is the time limit for issuing an Income Tax Notice?
A
The time limit depends on the section:
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143(2) – within 6 months from FY-end of filing.
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148 / 148A – within 3 to 5 years (per Finance Act 2024 amendment).
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143(1) & 139(9) – usually within 9 months of return filing.
Q
What triggers a High-Value Transaction notice?
A
Large-value activities such as property purchase, bank deposits > ₹10 lakh, credit-card spends > ₹1 lakh, or heavy mutual-fund/stock investments can trigger automated AIS alerts and notices for income-source verification.
Q
How to respond to a property-purchase notice?
A
Provide a detailed explanation including:
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Registered sale deed / agreement
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Source of funds (bank statements, loan documents)
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Payment proofs
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PAN of seller
Respond within the timeline to prevent reassessment.
Q
What is the Correct Format of an Income Tax Scrutiny Reply Letter?
A
The format for reply to the letter of income tax scrutiny shall include the subject line, which mentions the notice, then the details of the taxpayer, the summary of the issue under consideration, and thereafter, the detailed explanation for the same with attached documents. The form shall be in formal tone, in clear terms.
Q
What should taxpayers know about Income Tax Scrutiny?
A
Scrutiny means a detailed verification of your income, deductions, and tax payments by the department. Provide full documentation and cooperate through the e-proceedings portal to ensure error-free closure.
Terms & Conditions
Confidentiality: TaxBuddy agrees to maintain the confidentiality of all information provided by the client in relation to their tax notices and appeals, ensuring that sensitive financial and personal data remains secure.
Expertise: TaxBuddy commits to providing expert assistance and representation in handling tax notices and appeals, utilizing its knowledge and experience in tax law.
Timely Handling: TaxBuddy will ensure that all tax notices and appeals are handled within the prescribed time limits to avoid adverse consequences.
Transparent Pricing: TaxBuddy will provide the client with a clear breakdown of fees and charges for its services in handling tax notices and appeals, ensuring transparency in pricing.
Progress Updates: TaxBuddy will regularly update the client on the progress of their tax notices and appeals, keeping them informed about any developments in their case.
Client-Centered Approach: TaxBuddy will tailor its services to meet the specific needs and goals of the client in handling tax notices and appeals, with a client-centered approach to ensure the best possible outcome.
Negotiation and Settlement: TaxBuddy may engage in negotiations with relevant authorities to seek a resolution that is favorable to the client in handling tax notices and appeals, potentially avoiding lengthy legal proceedings.
Legal Representation: If necessary, TaxBuddy will provide legal representation during the handling of tax notices and appeals, presenting the client’s case effectively to the authorities.
Responsiveness: TaxBuddy will be responsive to the client’s queries and concerns in handling tax notices and appeals, providing dedicated support throughout the process.
Professionalism: With their expertise and professionalism, TaxBuddy aims to secure the best possible result for the client in handling tax notices and appeals, whether it’s a resolution, reduction in liabilities, or another favorable outcome.
Fee: TaxBuddy may require an upfront fee from the client to secure its services for handling tax notices and appeals, and this fee may not be refundable.
Engagement Duration: TaxBuddy may specify a minimum engagement duration for handling tax notices and appeals, and the client may be bound by this commitment.
Discretionary Handling: TaxBuddy may have the discretion to determine whether to handle a notice or appeal on behalf of the client, based on the merits of the case and its professional judgment.
Third-Party Costs: If third-party experts or services are required during the handling of tax notices and appeals (e.g., expert witnesses or consultants), the client may be responsible for these additional costs.
Conflict of Interest: TaxBuddy may represent multiple clients in handling tax notices and appeals, and in some cases, there may be conflicts of interest that require TaxBuddy to prioritize one client over another.
Limited Liability: TaxBuddy’s liability for errors, omissions, or inaccuracies in handling tax notices and appeals will be limited to the extent permitted by applicable laws and regulations. The client acknowledges that outcomes are subject to various factors, and TaxBuddy cannot guarantee specific results.
Termination for Non-Payment: TaxBuddy may reserve the right to terminate its services for handling tax notices and appeals if the client fails to make timely payments as per the agreed-upon payment terms.
Scope of Engagement: TaxBuddy may specify the exact scope of its engagement for handling tax notices and appeals, and any services outside of this scope may incur additional charges.
No Guaranteed Outcomes: TaxBuddy may explicitly state that there are no guarantees of specific outcomes in handling tax notices and appeals, and final decisions rest with the relevant authorities or legal entities.
Changes to Terms: TaxBuddy may have the discretion to make changes to the terms and conditions of the engagement for handling tax notices and appeals, with notice provided to the client.
Record Retention: TaxBuddy may retain records related to the client’s case for a specified duration, even after the engagement for handling tax notices and appeals is concluded.
Withdrawal of Services: TaxBuddy may withdraw its services for handling tax notices if it believes that the client’s case lacks merit or if the client fails to cooperate with reasonable requests during the handling process.