INCOME TAX NOTICE RESPONSE CHECKLIST
Respond through the e-Proceedings tab on the income tax portal · FY 2025-26
Understand the Notice
- ☐ Verify the DIN (Document Identification Number) is present and valid
- ☐ Identify the section – 143(1) intimation, 139(9) defective, 142(1), 143(2) scrutiny, 148 reassessment or 245 adjustment
- ☐ Note the assessment year and the exact issue raised
- ☐ Record the response deadline and set an internal reminder
Gather Records
- ☐ Retrieve the filed ITR, computation and acknowledgement
- ☐ Download Form 26AS, AIS and TIS for the year
- ☐ Collect supporting proofs for the income or deduction questioned
- ☐ Reconcile any mismatch flagged by the department
Prepare the Response
- ☐ Draft a clear point-wise reply addressing each query
- ☐ Attach documentary evidence in the required format
- ☐ For 139(9), correct the defect and refile the return
- ☐ For 143(1) adjustment, agree or disagree with reasons
Submit & Track
- ☐ Upload the response under e-Proceedings before the deadline
- ☐ Retain the acknowledgement and submission history
- ☐ Seek professional help for scrutiny (143(2)) or reassessment (148)
Never ignore a notice; failure to respond can lead to best-judgment assessment under Section 144, penalty and prosecution. Request an adjournment through the portal if more time is genuinely needed.