Received an income tax notice after filing your return? Don't panic. Not every notice indicates a problem. Some are routine intimations, while others require careful attention. Understanding the type of notice you've received helps you respond appropriately within the specified timeline.
This comprehensive guide explains different types of notice after ITR filing. You'll learn about the section 143(1) notice and other common notices. Most importantly, you'll understand how to reply to income tax notice effectively. Whether it's a simple intimation or a scrutiny selection, this article covers your response strategy.
Types of Income Tax Notice After ITR Filing
Different types of income tax notice serve different purposes. The Income Tax Act prescribes specific sections for each notice type.
| Section | Purpose | Response Time |
| 143(1) | Intimation of processing, tax computation comparison | 30 days (if demand) |
| 139(9) | Defective return notice, errors identified | 15 days |
| 142(1) | Request for additional information or documents | As specified (usually 15-30 days) |
| 143(2) | Scrutiny assessment, detailed examination | As specified in notice |
| 148 | Reopening of assessment, income escaped | As specified (30 days typical) |
| 156 | Demand notice, tax payable | 30 days |
| 245 | Set-off of refund against outstanding demand | 30 days |
Section 143(1) Notice: Understanding Intimation
The section 143(1) notice is the most common notice after ITR filing. It's an automated intimation from CPC comparing your computation with the department's.
What Section 143(1) Intimation Contains
- Your computation: Income, deductions, and tax as per your ITR
- CPC computation: Department's calculation based on available data
- Adjustments made: Any corrections or disallowances
- Final result: Refund due, demand payable, or nil difference
- Interest calculation: Interest under Sections 234A/234B/234C if applicable
Possible Outcomes of Section 143(1) Intimation:
No demand, no refund: Both computations match perfectly
Refund due: Excess tax will be credited to your bank account
Demand raised: Pay within 30 days or file rectification if incorrect
Partial refund: Some deductions disallowed, reduced refund
How to Reply to Income Tax Notice: Step-by-Step
Knowing how to reply to income tax notice correctly is crucial. Follow these steps based on notice type. Check CBDT guidelines for detailed procedures.
Step 1: Verify Notice Authenticity
Login to e-filing portal and check "Pending Actions" or "Response to Outstanding Demand". Genuine notices appear here. Be cautious of phishing emails.
Step 2: Understand Notice Content
Read the notice carefully. Identify the section, assessment year, issue raised, and response deadline. Note Document Identification Number (DIN) for authenticity.
Step 3: Gather Supporting Documents
Collect relevant proofs: Form 16, investment certificates, bank statements, computation sheets, and any documents supporting your ITR claims.
Step 4: Prepare Response
Draft clear, factual response addressing each point. For defective returns, correct errors. For information requests, provide complete details. For demand disputes, explain with evidence.
Step 5: Submit Online Response
Login to Income Tax e-Filing Portal. Navigate to e-Proceedings or Response section. Upload documents and submit response before deadline.
Step 6: Track Response Status
Monitor the portal for acknowledgement and further communication. Keep records of all submissions and responses for future reference.
For professional assistance with notice responses, consider expert CA-Assisted ITR support or Income Tax Return Filing services that include notice handling.
Response Strategies for Different Notice Types
Each type of income tax notice requires a specific response approach.
For Section 139(9) Defective Return
- Identify the specific defect mentioned
- Correct the error in the return
- Resubmit within 15 days to avoid return becoming invalid
For Section 143(2) Scrutiny Notice
- Take it seriously; don't ignore
- Consult a CA before responding
- Prepare comprehensive documentation
- Attend hearings as scheduled
For Section 156 Demand Notice
- Verify demand calculation
- If correct, pay within 30 days
- If incorrect, file rectification under Section 154
- Request stay of demand if disputing
Conclusion: Respond Promptly and Properly
Receiving an income tax notice is not the end of the world. Understanding different types of notice after ITR filing helps you respond appropriately.
Whether it's a section 143(1) notice or something more serious, knowing how to reply to income tax notice correctly protects your interests. Stay calm, gather documents, meet deadlines, and seek professional help when needed. Timely, accurate responses resolve most issues without escalation. Your cooperative approach demonstrates compliance intent and often leads to favorable outcomes.
