Income Tax Notices: After filing an Income Tax Return, people often receive notices from the Income Tax Department. The Income Tax Department can send seven types of notices for various reasons. These notices are issued under different sections, and each notice has a specific deadline for responding. If you are employed or filing your ITR for the first time, it is very important for you to understand these notices. Below, we explain all seven types of Income Tax notices in simple language, so that you can take timely action if you receive any notice.
1- Section 143(1)(a) – Notice after ITR processing
This notice is issued after your ITR has been successfully processed. It informs you whether your tax calculations are correct and checks for any mismatches. If any errors are found, you are asked to correct them. You have 30 days to respond to this notice.
2- Section 139(9) – Defective ITR Notice
This notice is issued if your ITR is filed with incomplete information or the wrong form is selected. You have 15 days to respond to this notice.
3- Section 142(1) – Notice for Not Filing ITR
If you have taxable income but haven’t filed your ITR, you may receive this notice. It asks why you haven’t filed your return despite having taxable income. You have 15 days to respond.
4- Section 143(2) – Notice for Scrutiny of ITR
This notice is sent if the Income Tax Department wishes to scrutinize your ITR. It may ask for your claims, deductions, and documents. The time to respond to this notice is approximately 15 days.
5- Section 148 – Notice on Missing Income
This notice is sent if the Income Tax Officer finds that certain income has been omitted from the assessment. You are required to explain why your file should not be reassessed. You are given 30 days to respond.
6- Section 245 – Refunds and Adjustments of Unpaid Taxes
This notice is sent if your tax refund has been adjusted against your previous tax dues. You also have 30 days to respond to this notice.
7- Section 154 – Notice for Errors in ITR
If an error is discovered after the ITR is processed, a notice is sent under Section 154. This notice can be issued within four years of filing the ITR.
