How-To Guide · Income-Tax Notices
How to Respond to an Income-Tax Notice in India (2026)
An income-tax notice is a formal message from the Income Tax Department asking you to explain something, fix a return, pay a demand, or face a check of your income. The first thing to do is read which section it is issued under, because the section tells you the deadline and what is being asked. Most notices now reach you by email and on the e-filing portal, and you reply online under the e-Proceedings tab. Do not ignore a notice: silence can lead to a best-judgement assessment, a tax demand, penalty and interest. This guide explains the common notices, the reply time, the exact steps, and what happens next. Last verified October 2026.
- Where to reply: the e-filing portal at incometax.gov.in, under Pending Actions, then e-Proceedings.
- Deadline: as stated on the notice, often 15 days for a defective return (Section 139(9)) and 30 days for a refund set-off (Section 245).
- If you ignore it: best-judgement assessment under Section 144, penalty, interest, and recovery action.
- If you disagree with the order: appeal to the Commissioner (Appeals), generally within 30 days, then the ITAT.
01What an income-tax notice is
A notice is the Department reaching out about your return or your income. It may be only an information message, or it may start a formal check. Every genuine notice today carries a Document Identification Number (DIN). If a communication has no DIN, treat it as suspect and verify it on the portal using the "Authenticate notice" tool before you act.
Receiving a notice does not mean you are in trouble. Many notices are routine, raised by the system because figures in your return do not match the data the Department already holds in Form 26AS or the Annual Information Statement. A clear, prompt reply usually closes the matter.
02The common notices and what each one means
The section number on the notice is the key. These are the ones most people and small businesses see:
| Section | What it is | What it usually wants |
|---|---|---|
| 143(1) | Intimation after processing your return | Check the computation; pay if there is a demand, or note the refund |
| 139(9) | Defective return notice | Fix an error or a missing part in your return |
| 142(1) | Inquiry before assessment | File a return if not filed, or produce accounts and documents |
| 143(2) | Return picked for scrutiny | Explain and support the claims made in your return |
| 245 | Adjustment of refund against old demand | Agree or dispute the old demand before the refund is set off |
| 148 / 148A | Income may have escaped assessment (reassessment) | Reply to the inquiry, then file a return for that year |
| 156 | Notice of demand | Pay the tax, interest or penalty stated |
A Section 143(1) intimation is the most common and is often just a summary. A Section 148 reassessment is more serious and has its own process, including a preliminary inquiry under Section 148A. For that specific notice, see our detailed guide on how to respond to a Section 148 notice.
03How long you get to reply
The deadline is printed on the notice, and you should always follow that date. As a general guide:
- Defective return under Section 139(9): usually 15 days from receiving the notice to fix the defect, though the portal may show an extended date.
- Refund set-off under Section 245: usually 30 days to respond before the refund is adjusted against an old demand.
- Inquiry or scrutiny under Sections 142(1) and 143(2): the time stated in the notice, commonly 15 days or as fixed in the e-Proceedings window.
Ask for time before the date, not after
If you cannot reply in time, use the portal to request an adjournment before the deadline passes. A request made after the date is far weaker, and the officer may proceed without your reply.
04How to respond, step by step
Almost all replies now go through the e-filing portal. The process is the same for most notices:
- Verify the notice. Check the DIN and use "Authenticate notice/order issued by ITD" on the portal.
- Read what is asked. A mismatch to explain, a defect to fix, documents to produce, or a demand to accept or dispute.
- Collect your records. Form 26AS, the AIS, bank statements, salary or business records, and any specific papers listed.
- Reply online. Go to Pending Actions, then e-Proceedings, open the notice, and submit your response with attachments as PDF.
- Keep the acknowledgment. Save the submission receipt and the transaction ID as proof that you replied in time.
Keep the reply simple and answer each point the notice raises. For a scrutiny or reassessment, or any matter involving a large sum, it is wise to take help from a chartered accountant or tax advocate.
05What happens if you ignore it
Ignoring a notice almost always makes things worse. Depending on the section, the consequences can include:
- Best-judgement assessment under Section 144: the officer estimates your income without your side, usually on the higher side.
- A defective return treated as not filed, so you lose the benefit of filing and may face late-filing consequences.
- Penalty and interest on top of the tax, and in some cases prosecution for a continued failure.
- Recovery action, such as attachment of a bank account, once a demand becomes final and unpaid.
Even if you think the notice is wrong, reply and say so, with reasons. A reasoned reply on record protects you far better than silence.
06What happens next, and the appeal route
After you reply, the officer may close the matter, ask for more details, or pass an assessment order. If the order raises a demand you believe is wrong, you are not stuck with it.
You can file an appeal to the Commissioner of Income Tax (Appeals), generally within 30 days of the order, in Form 35, after paying or arranging the tax that is not in dispute. If you lose there, the next step is the Income Tax Appellate Tribunal (ITAT). To understand which tribunal hears tax appeals, see our explainer on the ITAT, GSTAT and CESTAT.
07Where Claw fits
Claw is an all-in-one legaltech platform for Indian advocates, law firms, and corporate legal teams, combining AI-based case search, an AI legal assistant (Legal GPT), case management, and compliance automation across all Indian courts and tribunals.
Most income-tax notices are answered on the e-filing portal and never become a court case. But if the matter escalates to an appeal before the Commissioner (Appeals), the ITAT, or a writ in the High Court, keeping track of dates matters. Claw tracks cases, orders and hearings across 9,102 courts, benches and tribunal forums, so you can follow a pending tax appeal by party name and get the next hearing or order alert without checking cause lists by hand. You can also search 30 crore+ judgments, with Supreme Court decisions from 1950 and High Court decisions from 1990, to see how similar additions and demands were decided, with results in under 5 seconds. Claw does not use your case documents to train its AI models.
If your notice turns into an appeal, create a FREE Claw account to track the matter and get hearing and order alerts, and use case search across Indian courts to find how similar tax issues were decided.
08Sources and further reading
- Income Tax Department (notices, AIS, e-Proceedings): incometax.gov.in
- e-Filing portal: eportal.incometax.gov.in
- India Code (Income-tax Act, bare text): indiacode.nic.in
- Claw: clawlaw.in
This guide is general information, not legal or tax advice. Deadlines and procedure can change, so follow the exact date on your notice and take advice from a chartered accountant or tax advocate before you act.
09Frequently asked questions
How do I respond to an income-tax notice in India?
Log in to the e-filing portal at incometax.gov.in, open Pending Actions and then e-Proceedings, read what the notice asks, attach your supporting documents as PDF, and submit the response before the deadline. First check the Document Identification Number (DIN) to confirm the notice is genuine.
How many days do I get to reply?
The deadline is printed on the notice and you should follow it. As a general guide, a defective return under Section 139(9) usually allows 15 days, and a refund set-off under Section 245 usually allows 30 days. For inquiry or scrutiny notices, follow the date in the e-Proceedings window and seek an adjournment before it passes if you need more time.
What happens if I ignore an income-tax notice?
Ignoring it can lead to a best-judgement assessment under Section 144, where the officer estimates your income without your side, plus penalty and interest, and in serious cases recovery action such as attachment of a bank account. Even if you think the notice is wrong, reply with reasons.
What is the difference between a 143(1) and a 143(2) notice?
A Section 143(1) intimation is sent after your return is processed and is often just a summary showing a demand, refund or no change. A Section 143(2) notice means your return has been picked for scrutiny and you must explain and support the claims in it.
Can I appeal if the assessment order raises a wrong demand?
Yes. You can appeal to the Commissioner of Income Tax (Appeals), generally within 30 days of the order in Form 35, after paying the tax that is not in dispute. If you lose there, the next step is the Income Tax Appellate Tribunal (ITAT).