Income Tax Notice — Types, How to Respond & Time Limit

Updated: 3 June 2026 | Portal: incometax.gov.in → e-Proceedings

An income tax notice is issued under various sections for different reasons — mismatch in ITR, non-filing, underreported income, or scrutiny. Respond online at incometax.gov.in → e-Proceedings → For Existing Cases. Most notices have a 30-day response window. Do not ignore — non-response leads to ex-parte assessment with a potentially large demand.

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Never ignore an income tax notice.
Respond within the deadline shown in the notice, even if it's just to request more time or clarify that no action is needed. Ignoring leads to ex-parte assessment.

Common Income Tax Notice Types

Section	Notice / Intimation Type	Reason Issued	Response Timeline
143(1)	Intimation (auto-processed)	Processing of ITR — demand, refund, or no change	30 days (if demand shown)
143(2)	Scrutiny Notice SERIOUS	ITR selected for detailed scrutiny — income, deductions, claims	30 days + hearing dates
139(9)	Defective Return Notice	Errors in filed ITR — missing data, wrong form, unsigned	15 days to revise ITR
148	Income Escaping Notice SERIOUS	Undisclosed income suspected; reassessment initiated	File ITR or respond in 30 days
245	Adjustment of Refund	Outstanding demand being adjusted against your refund	Agree or disagree online
131	Summons	Required to produce documents or attend an inquiry	Appear as directed in notice
156	Demand Notice	Tax, interest, or penalty dues confirmed after assessment	Pay or file objection within 30 days

How to Respond to Income Tax Notice Online

Login to incometax.gov.in: Use your PAN as username and your income tax portal password. Ensure your PAN is linked to Aadhaar for smooth access.
Go to e-Proceedings: Navigate to Pending Actions → e-Proceedings → For Existing Cases. All pending notices and orders appear here.
Select the notice: Click on the relevant notice. View the notice PDF, understand the demand or query raised, and check the response deadline.
Submit your response: Choose "Agree", "Disagree", or "Partially Agree". If disagreeing, upload supporting documents — ITR acknowledgment, Form 26AS, AIS, bank statements, investment proofs, etc.
Write explanation: Add a clear written explanation for each disputed point. Be factual and reference specific amounts, dates, and document names.
Submit & download acknowledgment: Submit the response. Download and save the acknowledgment number as proof of your timely response.

How to Verify If a Notice Is Genuine

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Check DIN Number All genuine notices after 1 Oct 2019 must have a Document Identification Number (DIN). No DIN = not genuine.

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Verify Online Go to incometax.gov.in → Services → Verify Notice/Order. Enter DIN to confirm the notice is issued by the department.

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Official Email Only Genuine notices are sent only from @incometax.gov.in email addresses. Verify the sender email carefully.

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No Phone Calls Income Tax department does not call demanding immediate payment. Calls claiming to be IT officers demanding money are fraudulent. Report such calls to Cybercrime portal.

Consequences of Ignoring Income Tax Notice

Failing to respond to an income tax notice has serious consequences:

Ex-parte assessment under Section 144 — officer assesses income based on available information, typically resulting in high demand.
Penalty under Section 272A: ₹500 per day for non-compliance with a summons (Section 131).
Best judgement assessment — no deductions or exemptions considered, maximum tax assessed.
Prosecution under Section 276CC for willful failure to file / respond when significant tax is due.
Difficulty getting refunds released — any pending refunds may be held pending resolution of outstanding demands.

Frequently Asked Questions

What is Section 143(1) intimation?

An intimation under Section 143(1) is auto-generated after processing your ITR. It shows one of three outcomes: (a) no demand, no refund — your computation matches; (b) refund due to you; or (c) demand raised — discrepancy found. Review the intimation carefully and respond within 30 days if a demand is raised, either by paying or objecting online.

I received Section 143(2) scrutiny notice — what should I do?

Scrutiny under Section 143(2) means your return has been selected for detailed examination. Do not ignore it. Hire a CA or tax expert to review the notice, understand the specific grounds of scrutiny, and prepare documentary evidence. Respond to all queries within the given timeline. Missing deadlines can result in ex-parte assessment with high demand.

How do I know if an income tax notice is genuine?

All genuine income tax notices issued after 2019 carry a Document Identification Number (DIN). Verify the notice at incometax.gov.in → Services → Verify Notice/Order Issued by ITD. Enter the DIN to confirm authenticity. If no valid DIN is found, do not respond — report to the Income Tax department instead.

What happens if I ignore an income tax notice?

Ignoring a notice leads to ex-parte assessment — the tax officer makes an assessment without your input, typically resulting in a very high tax demand. Additionally, Section 272A imposes a penalty of ₹500 per day for non-compliance with a summons under Section 131. Non-response to Section 143(2) can result in best judgement assessment under Section 144.

Can TaxClue help me respond to an income tax notice?

Yes. TaxClue tax experts handle ITR scrutiny responses, demand replies, Section 143(2) cases, and income tax litigation. We review the notice, prepare a comprehensive response with supporting documents, and file it online on incometax.gov.in. Professional response significantly improves outcomes and reduces demand risk.

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