Few things cause as much anxiety as an email from the Income Tax Department. In reality, the large majority of notices are routine and fixable. The key is to identify which section it is issued under, read what it actually asks, and respond on the portal within the stated time.
First, verify it is genuine
Every genuine communication carries a Document Identification Number (DIN). You can authenticate any notice on the e-filing portal's 'Authenticate notice/order issued by ITD' service before acting on it. Never pay anyone who contacts you claiming to 'settle' a notice.
Common notices and what they usually mean
| Section | What it usually means |
|---|---|
| 143(1) | An automated intimation after processing — compares your return with the department's computation. May show a refund, a demand, or 'no change'. |
| 139(9) | Your return is treated as 'defective' (e.g. wrong form or missing information). You are asked to correct it. |
| 142(1) | A request for more information or documents, or to file a return you have not filed. |
| 143(2) | Your return has been selected for scrutiny; expect detailed questions. |
| 148 | The department believes some income escaped assessment and may reopen it. |
| 245 | Proposes to adjust a refund against an earlier outstanding demand. |
How to respond, step by step
- Authenticate the notice using the DIN on the e-filing portal.
- Read exactly what is asked and note the response deadline.
- Gather the specific documents referenced (Form 16, AIS, bank statements, proofs).
- Respond through the portal's 'e-Proceedings' or 'Pending Actions' section — not by email to strangers.
- Keep an acknowledgement of your response.
A Section 143(1) intimation is the most common notice of all, and it is simply the result of your return being processed. Read it carefully — it may even be telling you about a refund.
When to get professional help
For a 143(1) mismatch you can often respond yourself. For scrutiny under 143(2), reassessment under 148, or anything you do not understand, consider a qualified Chartered Accountant or tax practitioner. Respond on time either way — ignoring a notice is what turns a small issue into a big one.
Key takeaways
- Authenticate every notice via its DIN before acting.
- Identify the section — most are routine (143(1), 139(9), 142(1)).
- Respond on the official portal within the deadline.
- Never pay anyone promising to 'fix' a notice off the record.
Official sources
This explainer is based on official and primary sources. Always confirm figures and dates on these before acting:
- Income Tax e-Filing portal
- Income Tax Department — incometax.gov.in
- Income Tax Act & Rules — incometaxindia.gov.in
Reviewed: October 2026. Tax rules change — verify the current financial year and assessment year before you rely on any figure.
This is general educational information for Indian taxpayers, not personalised tax, legal or financial advice. Union of Taxpayers is an independent platform and not a government body. Consider a qualified professional for your specific situation.
Not professional advice
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