Last updated: April 2026

A tax notice from the Income Tax Department in India is any communication issued under the Income-tax Act asking the taxpayer to provide information, correct a return, pay a demand, or attend a scrutiny. Most notices are routine and resolved in a single response; a few warrant professional representation.

Notice types:

Section 143(1) — Intimation. Automated processing result. Either confirms your return, raises a refund, or raises a demand from arithmetic adjustments / TDS mismatches. Disagree? File a rectification under Section 154.

Section 139(9) — Defective Return. Your filed return has a defect (often the wrong ITR form). 15 days to file a corrected return, else the original is treated as not filed.

Section 142(1) — Inquiry Notice. AO is asking for specific documents (bank statements, investment proofs, sale deeds) or wants you to file a return for a year you missed. 15–30 days to respond.

Section 143(2) — Scrutiny. Limited or full scrutiny; must be issued within 6 months of the FY-end of the year you filed in. This is where most taxpayers benefit from CA representation.

Section 245 — Refund Adjustment. Department proposes to set off your current refund against an earlier outstanding demand. 30 days to respond if the demand is wrong.

Section 156 — Demand Notice. Generic — 30 days to pay or file an appeal under Section 246A. Stay of demand under Section 220(6) is available pending appeal.

Section 148 — Reassessment. AO believes income has escaped assessment. Preceded by a Section 148A inquiry. The heaviest category — almost always warrants professional representation.

Document checklist (keep for at least 6 years): ITR-V acknowledgements, Form 16/16A, Form 26AS and AIS for the year, primary bank statements, investment proofs (80C/80D/NPS/donations), home loan interest certificate, rent agreement and receipts (with landlord PAN if rent > ₹1 lakh/year), capital gains computations from broker statements, foreign asset documentation for Schedule FA.

When to engage a CA. DIY is fine for 143(1) intimations and 139(9) defects. Bring in a CA early for 143(2) scrutiny, 148 reassessment, or any time the proposed addition exceeds a few lakh rupees — the procedural pitfalls (deadline tracking, written submission strategy, choosing between rectification and appeal) genuinely benefit from experience.

Related: Indian Income Tax (/glossary/indian-income-tax-guide-revised-tax), Tax Planning Strategies (/glossary/tax-planning-strategies-revised-tax), ReviseTax services (/service)