Income Tax Notices

Understand your income tax notice: scrutiny, reassessment, 133(6), 139(9), 143(1)(a), demand and penalty notices, and how to reply.

Sections of the Income-tax Act, 2025 are shown next to the 1961 Act sections.

An income tax notice always has a purpose and a deadline. Identify the notice below to understand what it means, what to keep ready and how we prepare the reply. These pages cover notices under the Income-tax Act, 1961. If your notice names the Income-tax Act, 2025, see notices under the 2025 Act.

Income Tax, across India (faceless)

143(2)Reply to Scrutiny Notice u/s 143(2) and Questionnaire u/s 142(1)Received an income tax scrutiny notice u/s 143(2) or a 142(1) questionnaire? Understand the notice, time limits, documents needed and how we prepare your reply.Usual timeAs per notice, usually 7 to 15 days148AReply to Reassessment Notice u/s 148A and 148Received a show cause notice u/s 148A or a reassessment notice u/s 148? Know the time limits, grounds to object and how we draft your reply and objections.Usual timeAs stated in the 148A notice133(6)Reply to Notice u/s 133(6) and AIS / High-Value Transaction MismatchReceived a notice u/s 133(6) or an e-campaign/e-verification message about high-value transactions in AIS? Learn what it means and how to respond correctly.Usual timeUsually 7 to 15 days139(9)Reply to Defective Return Notice u/s 139(9)Received a defective return notice u/s 139(9)? Understand common defects, the 15-day time limit and how to correct the return before it is treated as invalid.Usual time15 days143(1)(a)Reply to Proposed Adjustment u/s 143(1)(a)CPC has proposed an adjustment u/s 143(1)(a)? Learn why it happens, the 30-day time limit and how to respond to avoid a wrong demand.Usual time30 days156Income Tax Demand Notice u/s 156 and Refund Adjustment u/s 245Outstanding income tax demand or refund adjusted against an old demand? Know your options: verify, rectify, seek stay or appeal.Usual time30 days to pay or respond270AReply to Penalty Notice u/s 270A and Other PenaltiesReceived a show cause notice for penalty u/s 270A, 271(1)(b), 271AAC or other sections? Understand immunity u/s 270AA and how to defend the penalty.Usual timeAs stated in the notice68 to 69DNotices on Cash Deposits and Unexplained Income (Sections 68 to 69D)Notice about cash deposits, unsecured loans or unexplained investments? Learn how additions u/s 68 to 69D work and how to prove source with evidence.Usual timeAs stated in the notice

Before you reply

  1. Note the date of the notice and the response date shown on the e-filing portal.
  2. Check that the notice has a Document Identification Number (DIN).
  3. Do not file a reply in a hurry without reconciling the data. An inaccurate reply can create new issues.

Received a notice or an order?

Call us to talk it through. Keep the notice and its response date handy.