Income Tax Notice Type Finder
Got a notice from the Income Tax Department? Type the section — 143(1), 143(2), 148, 139(9) — and instantly see what it means, what to do and how long you have to respond.
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- Rules cited on the page
Fill in the details — the answer on the right updates as you go.
All matching notices
Click a row to load it into the panel| Section | Notice | What it means | Response time |
|---|
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Disclaimer: This finder explains common income-tax notices for general guidance only. Time limits are indicative and can vary with the assessment year, extensions and the specific facts. Always read your notice carefully and act within the date it states.
Every income-tax notice, decoded
A notice from the Income Tax Department always quotes a section of the Income-tax Act, 1961. The section tells you exactly why you were contacted — whether it is a routine intimation, a request for documents, a scrutiny of your return, or a demand for tax. Below is a reference of the most common notices, what each means, what you should do and the usual time you have to respond.
| Section | Notice / Purpose | What it means | What to do | Time limit |
|---|---|---|---|---|
| 143(1) | Intimation | Automated summary after processing your ITR — shows any mismatch, extra tax or refund due. | Check the computation; if a refund/demand differs, file a rectification u/s 154 or respond online. | 30 days (if demand/adjustment) |
| 143(2) | Scrutiny notice | Your return has been picked for detailed scrutiny; the AO will examine it in depth. | Respond on the e-filing portal with the documents asked for; consider CA representation. | As stated in notice |
| 142(1) | Inquiry before assessment | AO wants you to file a return (if not filed) or produce accounts and information. | File the return / submit the documents and details requested within the given date. | As stated in notice |
| 148 | Income escaping assessment | AO believes some income escaped assessment and wants to reassess that year. | File a return for that year and ask for the recorded reasons; get professional help. | Usually 30 days to file return |
| 148A | Pre-148 inquiry | Show-cause before a 148 notice — a chance to explain before reassessment is opened. | Reply with your explanation and evidence; a strong reply can stop the 148 notice. | 7–30 days as specified |
| 139(9) | Defective return | Your filed return has an error or is incomplete, so it is treated as defective. | Correct the defect and refile within the window, or the return becomes invalid. | 15 days (extendable) |
| 156 | Demand notice | A specific amount of tax, interest or penalty is payable by you. | Pay the demand or file a rectification / appeal if you disagree. | 30 days from service |
| 245 | Refund adjustment | Department intends to adjust your current refund against an old outstanding demand. | Agree or disagree online within the window, giving reasons if the demand is wrong. | 30 days to respond |
| 154 | Rectification | Correction of a mistake apparent from the record in an order or intimation. | File a rectification request online, or respond if the department initiated it. | 4 years from order (to file) |
| 270A / 271AAC | Penalty notice | Penalty for under-reporting/misreporting income (270A) or on unexplained income (271AAC). | Reply to the show-cause with your explanation before penalty is levied. | As stated in notice |
| 131 | Summons | Power to summon you to give evidence on oath or produce books of account. | Attend or send an authorised representative with the records; do not ignore. | On the date specified |
| 133(6) | Call for information | Department seeks specific information/documents about a transaction or account. | Furnish the exact information sought within the date; keep proof of submission. | As stated in notice |
| 144 | Best-judgment assessment | AO assesses your income on best judgment because you did not comply with notices. | Act fast — file pending returns/replies; consider appeal against the ex-parte order. | Appeal within 30 days of order |
| 234F | Late-filing fee | Fee charged for filing the ITR after the due date (up to ₹5,000). | Pay the fee shown in the intimation while filing/revising the return. | Paid with return |
| 220(2) | Interest on demand | Interest at 1% per month for not paying a demand within 30 days of the 156 notice. | Pay the demand plus interest promptly to stop further interest accruing. | Runs till demand is paid |
| 245D | Settlement proceedings | Communication relating to an application before the Settlement/Dispute Resolution machinery. | Respond through your counsel as directed in the settlement proceedings. | As directed |
How the finder works
Type the section printed on your notice (or a keyword like "scrutiny" or "refund") and the finder instantly identifies the notice, explains it in plain English and tells you your next step and deadline.
Find the section
Look at the top of your notice — it always cites a section such as 143(1) or 148.
Search or filter
Type the section number or keyword, or pick a category, to match your notice live.
Read the meaning
The navy panel shows what it means, what to do and how long you have to respond.
Respond in time
Reply on the e-filing portal before the deadline — or get a CA to handle it.
Key terms explained
e-Proceedings
The paperless system on the income-tax e-filing portal where notices are served and you upload your response. Most notices today are issued and answered digitally under e-Proceedings.
Response window
The time limit stated in the notice within which you must reply. Missing it can lead to best-judgment assessment, penalty or the return being treated as invalid.
Faceless assessment
Scrutiny and assessment done without any personal interface with a specific officer — cases are handled by a computer-allotted team, and all communication is online.
Questions people ask
Short answers on Income Tax Notice Type Finder. Tap a question to open it.
01What is an intimation under section 143(1)?
An automated processing summary comparing your return with the department's data. It can accept the return, or make adjustments for arithmetical errors, an incorrect claim apparent from the return, or a mismatch in TDS. It results in a refund, a demand, or no change.
02What does a notice under section 139(9) mean?
Your return is treated as defective — commonly because the accounts are incomplete, taxes shown as paid are not paid, or the wrong ITR form was used. You get 15 days to rectify it, and if you do not, the return is treated as never filed.
03What is the difference between 143(2) and 148?
A 143(2) notice starts a scrutiny assessment of a return you have already filed. A 148 notice reopens an assessment because the officer has information suggesting income has escaped assessment, and requires you to file a return for that year.
04What is a section 245 intimation?
A proposal to adjust your refund against an outstanding demand from an earlier year. You have 30 days to respond — if the earlier demand is wrong, disagree and give reasons rather than letting the adjustment happen by default.
05Does every notice mean I have done something wrong?
No. Many are informational or procedural — a 133(6) request for information, a 154 rectification, or an e-campaign message about a transaction in your AIS. What matters is responding within the time given on the portal.
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Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.