Income Tax Notice —
Types, Reply & Time Limit
Every income tax notice explained — 143(1) intimation, 143(2) scrutiny, 148 reassessment, 139(9) defective return and 245 refund adjustment — with the response deadline and how to reply online on the e-filing portal.
An income tax notice is issued for reasons such as a mismatch in your ITR, non-filing, under-reported income or scrutiny. Reply online at incometax.gov.in → Pending Actions → e-Proceedings. Most notices give a 30-day window (15 days for a defective return under 139(9)). Never ignore it — non-response triggers a best-judgement (ex-parte) assessment under Section 144 with a potentially large demand.
Common Income Tax Notice Types
The notices and intimations you are most likely to receive, why each is issued and how long you have to respond. Section references follow the Income-tax Act, 2025, which continues the well-known section numbers for these notices.
| Section | Notice / Intimation | Why It Is Issued | Response Window |
|---|---|---|---|
| 143(1) | Intimation (auto-processed) | ITR processed — no change, refund, or a demand | 30 days if demand |
| 143(2) | Scrutiny notice | Return picked for detailed examination | As directed + hearings |
| 139(9) | Defective return | Errors in the ITR — missing data, wrong form | 15 days to revise |
| 148 | Income escaping / reassessment | Income believed to have escaped assessment | File ITR / reply ~30 days |
| 245 | Refund adjustment | Old demand set off against your refund | Agree / disagree online |
| 154 | Rectification | Correcting a mistake apparent on record | Respond to proposal |
| 131 | Summons | Produce documents or attend an inquiry | Appear as directed |
| 156 | Demand notice | Tax, interest or penalty confirmed | Pay / object in 30 days |
Timelines are indicative — always follow the exact deadline printed on your notice. Verify current provisions on the official portal before acting.
Not sure which notice you have or how serious it is?
Get My Notice Reviewed →How to Respond to a Notice Online
Almost every notice is now answered digitally through the e-filing portal under e-Proceedings — there is no need to visit an income-tax office for routine responses.
- Log in at incometax.gov.in with your PAN (linked to Aadhaar) and password.
- Go to Pending Actions → e-Proceedings — every open notice and order is listed here.
- Open the notice PDF, understand the query or demand, and check the exact response date.
- Choose Agree, Disagree or Partially Agree; when disagreeing, upload supporting documents — ITR acknowledgment, Form 26AS, AIS, bank statements and investment proofs.
- Add a clear, factual explanation referencing specific amounts, dates and document names.
- Submit and download the acknowledgment — keep the reference number as proof of a timely reply.
Most 143(1) intimations simply confirm your return, or show a refund. It only needs action when a demand or an adjustment is raised — check the outcome line before you panic, then respond within 30 days if a demand appears.
Facing a scrutiny (143(2)) or reassessment (148) notice? Get expert representation.
Talk to a Tax Expert →Is Your Income Tax Notice Genuine?
Every genuine notice issued on or after 1 October 2019 carries a Document Identification Number (DIN). A communication without a valid DIN is treated as never issued and has no legal effect.
- DIN printed on the notice
- Verify at incometax.gov.in → Authenticate Notice/Order
- Sent only from an @incometax.gov.in address
- Appears in your e-Proceedings tab
- No demand for instant payment by phone
- Cross-check the AY and PAN on the notice
The Income Tax Department does not phone or WhatsApp you demanding immediate payment to a personal account or UPI. Any such call is a scam — verify the DIN on the portal and report fraud to the Cyber Crime portal (cybercrime.gov.in). Do not respond to a notice you cannot authenticate.
Received something that looks off? Have it verified before you respond.
Get It Checked →What Happens If You Ignore a Notice
Missing a notice deadline is far costlier than the notice itself. The likely consequences:
| Consequence | Provision | Impact |
|---|---|---|
| Best-judgement (ex-parte) assessment | Sec 144 | Income assessed on available data — usually a high demand |
| Penalty for non-compliance | Sec 272A | ₹500 per day for ignoring a summons under 131 |
| No deductions / exemptions allowed | Sec 144 | Maximum tax with claims disregarded |
| Prosecution for wilful default | Sec 276CC | Possible where large tax is deliberately evaded |
| Refunds withheld | Sec 245 | Pending refunds held against the demand |
Even if you disagree, respond — a reply seeking time or clarifying that no action is due protects you from an ex-parte order.
You can usually reply yourself if
- It is a 143(1) intimation with no demand
- A 139(9) defective-return fix you understand
- A 245 refund-adjustment you agree with
- The query is a simple mismatch with clear proofs
Get expert help if
- It is a 143(2) scrutiny or 148 reassessment
- A large demand or penalty is involved
- You must appear before the Assessing Officer
- You are unsure how to frame or support the reply
Deadline close? Our team drafts and files your response on the portal.
Get Expert Notice Help →Frequently Asked Questions
Related TaxClue Services
Next in this Income Tax cluster
Received an Income Tax Notice?
Don't face a scrutiny or demand notice alone. TaxClue's CA-led team reviews your notice, prepares a documented response, files it on the portal and represents you before the Assessing Officer — faster resolution, lower risk, 100% online.