Notices issued under the Income-tax Act, 2025 carry new section numbers. Find the section printed on your notice below. If your notice names the Income-tax Act, 1961, use our notices under the 1961 Act instead.
Income Tax, Income-tax Act 2025, across India
| Section on your notice | What it is | Earlier, 1961 Act |
|---|---|---|
| 270(8) | Scrutiny Notice | 143(2) |
| 268(1) | Inquiry before assessment: questionnaire, documents or a return | 142(1) |
| 270(1) | Intimation and Proposed Adjustment | 143(1) |
| 280 / 281 | Reassessment Notice | 148A / 148 |
| 252 | Notice to Furnish Information | 133(6) |
| 263(7) | Defective Return Notice | 139(9) |
| 289 | Notice of Demand | 156 |
| 439 | Penalty Notice | 270A |
Before you reply
- Check the Act and the section named in the heading of the notice.
- Authenticate the notice using its Document Identification Number (DIN) on the e-filing portal.
- Note the response date and collect the documents before drafting.
Official sources
- Authenticate a notice (DIN check)incometax.gov.inConfirm that a notice or order is genuine before replying
- Income Tax e-Filing portalincometax.gov.inReply to notices under e-Proceedings and file first appeals
- Income Tax Departmentincometaxindia.gov.inActs, rules, circulars and the 1961 to 2025 section utility
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.