ITR & Compliance

Received an income-tax notice? What it means and what to do

2 min read Updated 03 Oct 2026 1 views

AI summary

Verify the notice, understand why it came and respond on the e-filing portal before the deadline.

7 sections 4 steps

First steps

Verify it. Use Authenticate notice/order issued by ITD on the income tax e-filing portal, or log in and check Pending Actions > e-Proceedings. Every genuine notice has a DIN.
Note the section, the tax year and the deadline.
Compare the notice with your return, AIS and Form 168 (26AS). Most notices come from a mismatch.
Reply only on the portal, not by email or phone.

Common notices

New section numbers under the Income-tax Act, 2025, with the old 1961 section in brackets.

Notice	Why it came	Deadline	What to do
Intimation, 270 (143(1))	Return processed; shows a demand, refund or no change	Check promptly	If the computation is wrong, file rectification under 287 (154)
Proposed adjustment (old 143(1)(a))	Income or deduction differs from AIS, Form 168 or the audit report	30 days	Agree or disagree online with reasons
Defective return (old 139(9))	Return is incomplete or inconsistent	15 days	File a corrected return
Refund adjustment (old 245)	Refund to be set off against an old demand	30 days	Agree, or disagree with proof
Scrutiny (old 143(2)) and questionnaire (old 142(1))	Return selected for detailed check	Date in the notice	Upload documents and explanations in e-Proceedings
Reassessment, 279 to 284 (147 to 151)	Officer believes income escaped assessment	Date in the notice	Reply to the show cause with facts; get professional help
Demand, 289 (156)	Tax is payable	30 days	Pay, or file a response to the outstanding demand

How to reply well

Reconcile first: AIS, Form 168, bank statements and books.
Answer each question with figures and attach documents.
If you need more time, ask for an adjournment online before the deadline, with a reason.
Pay the part you agree with, which stops interest on it.
Save every acknowledgement.

If you disagree with an order

First check whether rectification fixes it. If not, file an appeal to the Commissioner (Appeals) within the time stated in the order, usually 30 days.

Spot a fake notice

Be careful if the message has no DIN, comes from a non-government email, asks for OTPs, passwords or card details, or asks you to pay into a personal account or through a link. Check on the portal before acting.