AIS, Form 168 (26AS) and income tax notices
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Updated 03 Oct 2026
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AI summary
Check what the department already knows before you file, and how to handle the common notices.
3 sections
Before you file
- Form 168 (earlier 26AS): TDS, TCS, advance and self-assessment tax credited to your PAN.
- AIS (Annual Information Statement): everything reported about you: salary, interest, dividends, share and mutual fund trades, property purchases, foreign remittances, GST turnover.
- TIS: a summary of AIS by category.
If something in AIS is wrong (a duplicate, or someone else's transaction), give feedback in AIS before filing.
Common notices
| Notice (new section / old) | What it means | What to do |
|---|---|---|
| Intimation, 270 (143(1)) | Processed; shows demand, refund or no change | Check the computation. If wrong, file rectification |
| Defective return (old 139(9)) | Something missing or inconsistent | Respond within 15 days with a corrected return |
| Rectification, 287 (154) | Correct an obvious mistake | Apply online |
| Scrutiny (old 143(2)) | Detailed check of the return | Respond on the e-proceedings tab with documents by the date given |
| Reassessment, 279–284 (147–151) | Income is believed to have escaped assessment | Reply to the show-cause notice with facts; get professional help |
| Demand, 289 (156) | Tax payable | Pay, or file a response if you disagree |
Tips
- Every notice has a DIN. A notice without one is not valid.
- Reply only through the e-filing portal. Don't ignore emails or SMS; check them on the portal.
- Keep a copy of every reply and acknowledgement.
Sources
PreviousAdvance tax, self-assessment tax and interest Next in ITR & Compliance Budget 2026: income tax changes at a glance
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