Understand and respond to income tax notices — 143(1), 139(9), 142(1), 143(2), 148 and demand notices — within the deadline.
An income tax notice is usually a request for an explanation, not an accusation. The danger is silence: a missed deadline can turn a small mismatch into an assessment order with demand and penalty. We read the notice, tell you what it actually asks, and prepare and upload the reply with proof.
Most notices from the Income Tax Department are issued by the Centralised Processing Centre (CPC) or by a Jurisdictional or Faceless Assessing Officer. They arrive by e-mail and on your e-filing portal under Pending Actions. Common ones are an intimation under section 143(1), a defective-return notice under section 139(9), an enquiry under section 142(1), a scrutiny notice under section 143(2), and a reassessment notice following the procedure in section 148A and 148.
We identify the notice type and the due date for reply, list exactly which documents the department will want, draft a point-wise response, and upload it through e-Proceedings. We also help with rectification requests, responses to outstanding demand, and with checking that the demand shown on the portal is correct. Representation before the officer is limited to what the Act permits for an authorised representative.
You may need it if any of these describe you.
We explain the section, the issue raised and the deadline in a short note you can actually follow.
The reply date on the notice is calendared and extension options are used when the notice allows.
Replies are tied to documents: bank statements, invoices, agreements, challans, reconciliations.
We upload through e-Proceedings with the right response type so the reply is recorded, not lost.
Rectification under section 154 or an adjustment response is used when the demand arises from a processing error.
If an order is adverse, we explain appeal options before the Commissioner (Appeals) and the time limits.
Computation after automated processing; may show refund, demand, or a mismatch with 26AS/AIS. Options: accept, rectify, or file a revised return.
Return does not meet filing conditions (for example, wrong form or unpaid self-assessment tax). It must be corrected within the time given in the notice.
Call for a return, books or specific information from the officer.
Detailed examination of a return, normally followed by queries on specific issues.
Notice that income may have escaped assessment; requires a reply on the facts the officer cites.
Notices under section 156 for demand and under Chapter XXI for penalty, with options to respond, pay or appeal.
Keep these ready to avoid delays. Send scans or photos over WhatsApp - never share passwords or OTPs.
Plain-English notes. Always verify against the official notification.
| Section / rule / form | What it means |
|---|---|
| Section 143(1) | Preliminary processing and intimation; adjustments are allowed only for specified items and a notice period applies before certain adjustments. |
| Section 139(9) | Defective return; the assessee is given an opportunity to remove the defect within the time allowed, failing which the return may be treated as invalid. |
| Sections 142(1) and 143(2) | Enquiry before assessment and notice for scrutiny; scrutiny assessments run through the Faceless Assessment scheme as notified. |
| Sections 148A and 148 | Procedure before reassessment, with a show-cause enquiry and time limits that depend on the amount of escaped income; the Finance Act 2025 revised the look-back periods. |
| Section 154 | Rectification of a mistake apparent from the record. |
| Income-tax Act 2025 | Notices for FY 2025-26 and earlier years continue under the 1961 Act; proceedings for later years follow the corresponding provisions of the 2025 Act. |
Statutory dates can be extended by notification - check the official portal before relying on them.
| Activity | Due date |
|---|---|
| Reply to the notice | As stated on the notice itself; the portal shows the due date under e-Proceedings |
| Response to defect notice u/s 139(9) | Within the period given in the notice |
| Appeal to CIT(Appeals) | Within the time stated in the Act, counted from service of the order |
Plans from our Individual Tax Pricing list. Government charges and GST are shown separately.
18% GST extra on professional fees
+ 2 more in this plan
18% GST extra on professional fees
+ 2 more in this plan
18% GST extra on professional fees
+ 2 more in this plan
18% GST extra on professional fees
+ 2 more in this plan
| Feature | Salary & Pension | Capital Gains | Business & Professional | NRI & Foreign Assets |
|---|---|---|---|---|
| Salary / pension income | ||||
| Capital gains workings | ||||
| Business / professional income | ||||
| Foreign assets schedule | ||||
| Old vs new regime comparison | ||||
| Loss carry-forward review | ||||
| Support call after filing | 1 call | 2 calls |
We never mark up government payments.
Starts at ₹1,499 per notice for routine intimations and defect notices; scrutiny, reassessment and multi-year matters are quoted after reading the notice. 18% GST extra.
No fee is charged by the department for responding to a notice. Any tax, interest or penalty finally payable is as determined under the Income Tax Act.
Appeal filing fees and stamp or notary charges, if applicable, are extra and paid at actuals.
What you receive from us.
Log in to incometax.gov.in and look at Pending Actions or e-Proceedings. Genuine notices carry a DIN and appear on your portal. Do not click links or share OTPs from an e-mail that asks for payment by UPI or a personal account.
Usually the challan was not matched, or TDS credit was claimed incorrectly. On the portal you can respond to the outstanding demand with "disagree" and attach the challan details, or request rectification under section 154. We check the cause first.
The officer may pass an order on the material available, which can raise additions, interest and penalty. For some notices non-compliance can also attract a penalty. Even a short holding reply is better than silence.
For scrutiny and enquiry notices, you can request an adjournment or extension on the portal with a reason. It is at the officer's discretion, so we plan the reply to meet the original date where possible.
Section 148A is a show-cause step where the officer shares information suggesting escaped income and asks for your reply. Only after considering it, and if satisfied, can a notice under section 148 be issued. Replies at the 148A stage are critical.
Most proceedings are conducted online through the portal. Where a video hearing is allowed, an authorised representative can attend with your authority. We will tell you in advance what is permitted.
Share a few details and we will reply on your preferred channel. No obligation.