Income Tax Notice

• Common reasons  include:

  • Discrepancies between declared income and third-party 
  • Non-filing or late filing of income tax 
  • Mismatch in TDS/TCS 
  • High-value transactions not 
  • Claims for deductions or exemptions without adequate 

First, read the notice carefully to understand its purpose.  Verify the details mentioned, such as your PAN, assessment year, and the nature of the notice. Respond within the stipulated time frame, providing the requested information or documents.

Ensure the notice is issued by  the Income Tax Department by checking:

• The notice number and 
• The PAN and assessment year 
• The official seal and 
• The contact information 

You can also log in to your account on the Income Tax Department's  e-filing portal to check for any notices issued to you.

Some common types include:

• Noticeu/s 143(1): Intimation regarding  discrepancies in the 
• Noticeu/s 142(1):  Request for additional information or 
• Noticeu/s 143(2):  Scrutiny notice for detailed 
• Noticeu/s 156:  Demand notice for outstanding tax 
• Noticeu/s 245:  Adjustment of refund against outstanding 

Failure to respond can lead to:

• Additional penalties and 
• Assessment of tax based on available 
• Legal actions, including  prosecution in severe 

Yes, if you disagree with the  notice, you can file an appeal with the Commissioner of Income Tax (Appeals) within the prescribed time frame, typically 30 days from the date of the notice.

To minimize the risk of  receiving notices:

• File your returns accurately and on
  • Ensure all income is reported 
  • Maintain proper documentation for deductions and 
  • ReconcileTDS/TCS details with Form 

The time limit varies depending on  the type of notice. Generally, you have 15 to 30 days to respond. The notice will specify the exact deadline.

You can consult a qualified tax  professional or a tax advisory firm. They can help you understand the notice, gather necessary documents, and draft an appropriate response.