Income Tax Notice Reply Know what the notice means and reply before the deadline, with a CA from ₹2,999
Send us your income tax notice. A Chartered Accountant reads it, tells you what the department is asking and by when, reconciles your return with your AIS and Form 26AS, and drafts and files the reply on the e-filing portal.
Reviewed by CA Deepak Jaiswal · Last updated 21 September 2026
Send a photo or PDF of the notice. A CA tells you the section, the deadline and our fee before you commit. 250+ clients served from Kolkata, Delhi and Bengaluru.
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Income Tax Notice Reply
What an income tax notice is, and how to check it is genuine
An income tax notice is a formal communication from the Income Tax Department asking you to correct a return, explain a figure, produce documents, pay a demand or show cause why action should not be taken. Almost all notices now arrive by email and appear in your e-filing account.
Before you reply, confirm the notice is real. Genuine notices carry a Document Identification Number (DIN). On incometax.gov.in, use the "Authenticate notice/order issued by ITD" service to check the DIN, or look for the notice under Pending Actions after you log in.
Never pay a demand through a link in an email or SMS. Pay only through the e-Pay Tax service on the portal after checking the demand in your account.
Income tax notice types, meanings and reply deadlines
The section number at the top of the notice tells you what the department wants and how urgent it is. The table below covers the notices we handle most often.
| Notice | Section (Income-tax Act, 1961) | Income-tax Act, 2025 section | What it means | Time to respond |
|---|---|---|---|---|
| Intimation | 143(1) | 270 | Your return has been processed; shows tax payable, refund or no change | No reply needed if correct; if wrong, apply for rectification |
| Prima facie adjustment | 143(1)(a) | 270 | The department proposes to change your return before processing | 30 days from the date of issue |
| Defective return | 139(9) | 263 | Your return has a defect, such as wrong form or missing schedule | 15 days from receipt, or the time in the notice; extension can be requested |
| Inquiry before assessment | 142(1) | 268 | Asks you to file a return or produce accounts and documents | Date stated in the notice |
| Scrutiny | 143(2) | 270 | Your return has been selected for detailed assessment | Date stated in the notice |
| Show cause before reopening | 148A | 281 | Asks why an earlier year should not be reopened | Period stated in the notice |
| Reassessment | 148 | 280 | Requires a return for a year where income is said to have escaped assessment | Period stated in the notice |
| Notice of demand | 156 | 289 | Tax, interest or penalty payable after an assessment or order | Time stated in the notice |
| Refund adjustment | 245 | 438 | The department proposes to set your refund against an old demand | Respond on the portal before the refund is adjusted |
| Penalty | 270A, 272A and others | See note below | Proposes a penalty for under-reporting or non-compliance | Date stated in the notice |
Section numbers under the 2025 Act apply to proceedings for Tax Year 2026-27 onwards. For penalties, we cite the section on your notice rather than a mapped number.
Got a GST notice instead? See our GST notice reply service.
Notices after your return is processed
Intimation under section 143(1). This is the result of the Centralised Processing Centre's check of your return. If it matches your computation, no action is needed. If it shows a demand you disagree with, the usual remedy is rectification under section 154, or an appeal.
Prima facie adjustment under section 143(1)(a). The system has found a mismatch, such as income in your AIS that is not in your return, or a deduction that does not tally. You must respond within 30 days from the date of issue, either agreeing or disagreeing with reasons. If you do not respond, the adjustment is likely to be made.
Defective return under section 139(9). You get 15 days from receiving the notice, or the time stated in it, to fix the defect by filing a corrected return. You can seek an adjournment. If you do not respond, the return may be treated as invalid, with consequences such as interest, penalty and the loss of carried-forward losses.
Scrutiny notices
Section 143(2) means your return has been selected for scrutiny. The department asks questions in stages, usually through section 142(1) notices requesting documents and explanations. Replies are filed online and the assessment is completed faceless.
Treat scrutiny seriously but calmly. Most cases turn on documents: bank statements, purchase and sale records, proof of deductions and explanations for large deposits. A clear, organised reply with an index of annexures carries the most weight. For business ITR cases, expect questions on turnover, expenses and cash deposits.
Reassessment notices
Before reopening an earlier year, the Assessing Officer issues a show-cause notice under section 148A with the information relied on. Your reply is the chance to show why the year should not be reopened. If the officer still proceeds, a notice under section 148 requires you to file a return for that year.
In many cases an updated return (ITR-U) can be filed in response to a reassessment notice, within the time allowed, with an extra 10% of tax and interest on top of the normal additional tax. We check whether that is cheaper than contesting.
Demand, refund adjustment and penalty notices
Section 156 notices show the tax, interest or penalty payable after an order. Section 245 intimations say the department intends to set your refund against an outstanding demand. On the portal, under Pending Actions, then Response to Outstanding Demand, you can agree, partly agree or disagree with reasons. If you do not respond, the demand is confirmed and adjusted against your refund. Already had a refund adjusted against a demand? We can follow it up.
Penalty notices follow assessments. Under section 270A of the 1961 Act, the penalty is 50% of the tax on under-reported income, or 200% where there is misreporting. Under section 272A(1), not complying with a section 142(1) or 143(2) notice can attract ₹10,000 for each failure.
AIS and e-campaign communications
The department also sends emails and SMS asking you to review high-value transactions shown in your AIS that do not appear in your return. These are not formal notices, but ignoring them can lead to one. The usual responses are feedback on the AIS entry, a revised or belated return where the time limit allows, or an updated return.
Which Act applies to your notice: 1961 or 2025
Notices and assessments for AY 2026-27 and earlier years continue under the Income-tax Act, 1961, even though the Income-tax Act, 2025 came into force on 1 April 2026. The new Act and its section numbers apply to Tax Year 2026-27 onwards.
| Your notice relates to | Governing law | Section numbers on the notice |
|---|---|---|
| AY 2026-27 (FY 2025-26) or any earlier year | Income-tax Act, 1961 | Old numbers, such as 143(2), 148, 156 |
| Tax Year 2026-27 or later | Income-tax Act, 2025 | New numbers, such as 270, 280, 289 |
Proceedings already started under the 1961 Act, such as a 148A inquiry, continue under the old section numbers until they close. What changed for everyone on 1 April 2026 is the appeal form numbers: Form 99 for the first appeal and Form 115 for the Tribunal.
What to do in the first 48 hours
Do these steps as soon as the notice arrives. They cost nothing and protect your position.
- Check the notice is genuine using its DIN on the portal.
- Note the section, assessment year and response date. The deadline in the notice is what counts, not our turnaround.
- Download your filed return, AIS, TIS and Form 26AS for that year.
- Do not reply in a hurry or pay a demand you do not understand. A submitted response cannot be edited or withdrawn.
- Send the notice to a CA. If the deadline is close, we can request an adjournment while the reply is prepared.
How replies are filed: faceless proceedings on the e-filing portal
Replies are filed online on incometax.gov.in, usually under Pending Actions, then e-Proceedings. Assessments are conducted in faceless mode, so you rarely meet an officer.
You can add a Chartered Accountant as your Authorised Representative for a proceeding, and we file the reply from that access. Each reply carries a written submission and indexed annexures. Once submitted, a response cannot be changed, so we get your approval on the final draft first.
Where the notice allows it, you can ask for more time through the adjournment option in e-Proceedings. We use it when documents are still pending, not as a routine delay.
What happens if you ignore a notice
Ignoring a notice almost always costs more than replying. Depending on the notice:
- A defective return may be treated as invalid, as if you never filed.
- A proposed adjustment or refund set-off goes through without your side being heard.
- In scrutiny, the officer can make a best judgment assessment under section 144 based on the material available.
- Not complying with a section 142(1) or 143(2) notice can attract a penalty of ₹10,000 per failure.
- An unpaid demand accrues interest and can be recovered from refunds or bank accounts.
If you have already missed a date, act now. Late replies, rectification and appeals with a condonation request are often still possible.
Income tax notice reply fees
There is no government fee to reply to an income tax notice. Our professional fee starts at ₹2,999 per notice.
| Fee | Amount |
|---|---|
| Regikart professional fee, notice reply | From ₹2,999 |
| Regikart professional fee, scrutiny, reassessment, rectification and appeal work | On quote |
| Government fee to reply to a notice | No government fee |
Professional fees exclude GST at 18%. Government fees, where they apply, are paid at actuals to the department and are shown separately. Fees verified on 21 September 2026.
Scrutiny, reassessment and appeal work involve several rounds and are quoted after we read the notice. We confirm the fee in writing before we start.
Appeal fees are government fees, and only arise if you appeal.
| Appeal | Government fee |
|---|---|
| First appeal to JCIT(A) or CIT(A), Form 99: assessed income up to ₹1,00,000 | ₹250 |
| Assessed income above ₹1,00,000 up to ₹2,00,000 | ₹500 |
| Assessed income above ₹2,00,000 | ₹1,000 |
| Appeal on any other matter | ₹250 |
| ITAT appeal, Form 115: assessed income up to ₹1,00,000 | ₹500 |
| Assessed income above ₹1,00,000 up to ₹2,00,000 | ₹1,500 |
| Assessed income above ₹2,00,000 | 1% of assessed income, maximum ₹10,000 |
| ITAT appeal on any other matter | ₹500 |
| ITAT stay application | ₹500 |
Tax, interest and penalties are not fees. Any demand confirmed in your case is paid by you directly to the department.
What is included in our fee
- Reading the notice and confirming the section, year, deadline and what is asked
- Download and reconciliation of your return with AIS, TIS and Form 26AS
- A written reply with indexed supporting documents
- Filing the reply on the portal as your Authorised Representative, with your approval
- An adjournment request where needed
- Tracking the proceeding and telling you the outcome and next step
Our process, step by step
The deadline on your notice sets the pace. Where it is close, the reply or an adjournment request comes first.
- Notice review. A CA checks the section, year, deadline and any demand, and confirms the fee.
- Reconciliation. We match your return with AIS, Form 26AS and your books or bank statements, and identify what explains the difference.
- Draft reply. We prepare the submission and annexures and share the draft with you.
- Portal response. After your approval, we file the reply on the e-filing portal and track the proceeding.
Deadline on your notice coming up?
Send the notice on WhatsApp now. A CA tells you the section, the reply date and our fee, and requests an adjournment where the notice allows it.
Documents we need
Start with the notice itself. We ask for the rest based on what it says.
| Document | Why we need it |
|---|---|
| Copy of the notice (PDF or screenshot) | To confirm section, year, DIN and deadline |
| Filed ITR and computation for that year | To see what you reported |
| AIS, TIS and Form 26AS | To find the mismatch the department is relying on |
| Bank statements for the year | To explain deposits and credits |
| Form 16, broker statements, property documents | To support salary, capital gains or property figures |
| Books of account, invoices, GST returns and any tax audit report (for business) | To support turnover and expenses |
| Proofs of deductions claimed | To support 80C, 80D, HRA and similar claims |
| Earlier notices and replies in the same case | To keep the reply consistent |
| E-filing portal login, or Authorised Representative access | To file the reply |
Disagree with the result? Rectification and appeals
If an intimation or order is wrong, you have two routes: rectification for mistakes apparent from the record, and appeal for disputes on facts or law.
Rectification under section 154
Rectification fixes obvious errors, such as TDS credit not given, a calculation mistake, or a figure picked up wrongly from your return. You apply online through the rectification service on the e-filing portal. Under the 2025 Act the equivalent provision is section 287.
First appeal to JCIT(A) or CIT(A)
If you disagree with an assessment order or demand, file an appeal in Form 99 on the e-filing portal. Form 99 has replaced Form 35. The appeal should be filed within 30 days of the demand notice or order, with the fee in the table above. If you are late, the form lets you explain the delay and ask for it to be condoned.
Under the Income-tax Act, 2025, the form of appeal and time limit are in section 358. While an appeal is pending, you can apply to the Assessing Officer for a stay of the demand.
Second appeal to the ITAT
If the first appeal goes against you, the next forum is the Income Tax Appellate Tribunal. The appeal is filed in Form 115, which has replaced Form 36, within two months from the end of the month in which the order was communicated. Under the 2025 Act, section 362 governs appeals to the Tribunal.
Why notices are issued, and how to avoid the next one
Most notices come from data the department already has. The common triggers we see:
- Interest, dividend or capital gains in the AIS not reported in the return
- Crypto income and 1% TDS entries on virtual digital assets not matched in the return
- TDS claimed that does not appear in Form 26AS, often because a deductor filed late or quoted the wrong PAN. If you are the deductor, see TDS return filing, or Form 26QB correction for TDS on a property purchase
- A wrong ITR form, or a missing schedule such as capital gains or foreign assets
- Large cash deposits, property purchases or share sales without matching income
- Deductions that do not match Form 16 or proofs
- Returns not filed although TDS was deducted or high-value transactions were reported
NRIs with notices on property sales or TDS refunds: see our NRI income tax return service.
The cure is the same every year: reconcile with AIS and Form 26AS before filing. Our income tax return filing service does this on every return.
Why Regikart for income tax notices
Regikart serves 250+ clients from offices in Kolkata (head office), Delhi and Bengaluru. Every notice reply is prepared and reviewed by a Chartered Accountant.
- Deadline first: we start from the date on your notice.
- Fixed fee, shown upfront: from ₹2,999, confirmed in writing before work starts.
- Reconciliation before argument: we find what the department is looking at before drafting.
- Through to closure: rectification and appeals are handled by the same team, and tax planning helps you avoid a repeat.
Reply to your notice with a CA
A notice is easier to handle in its first week than its last day. Send it now and a CA will tell you what it means, the deadline and the fee.
Get your income tax notice answered by a CA
From ₹2,999, no government fee to reply. Send the notice first; we confirm the section, deadline and fee.
Call +91 70444 94804 or email [email protected]. Offices in Kolkata (head office), Delhi and Bengaluru.
Income tax notice FAQs
Why did I receive an income tax notice?
Most notices come from a mismatch between your return and data the department holds in your AIS and Form 26AS, such as unreported interest, share sales, property deals or TDS credits. Others arise from a wrong ITR form, a missing schedule, large cash deposits, or selection of your return for scrutiny. The section number on the notice tells you which.
How do I check whether an income tax notice is genuine?
Genuine notices carry a Document Identification Number (DIN). Use the Authenticate notice/order issued by ITD service on incometax.gov.in to check it, or log in and look under Pending Actions. Never pay through a link in an email or SMS; pay only through e-Pay Tax on the portal after checking the demand in your own account.
Do I need to reply to an intimation under section 143(1)?
Not if it agrees with your computation. An intimation under section 143(1) is the result of processing your return. If it shows a demand or a lower refund that you believe is wrong, apply for rectification under section 154 on the e-filing portal, or file an appeal if the dispute is not a simple mistake.
How many days do I get to reply to a defective return notice under section 139(9)?
You get 15 days from receiving the notice, or the time stated in it, to fix the defect by filing a corrected return through e-Proceedings. You can ask for an adjournment. If you do not respond, the return may be treated as invalid, which can mean interest, penalty and the loss of carried-forward losses.
What is a prima facie adjustment notice under section 143(1)(a)?
It is a notice proposing changes to your return before it is processed, usually because your AIS or Form 26AS shows figures that differ from your return. You must respond within 30 days from the date of issue, agreeing or disagreeing with reasons. Without a response, the proposed adjustment is likely to be made.
Income tax notice aaya hai, ab kya karna chahiye?
First check the notice is genuine using its DIN on the e-filing portal. Note the section, assessment year and reply date. Download your filed return, AIS and Form 26AS for that year. Do not pay or reply in a hurry, because a submitted response cannot be edited. Then send the notice to a CA to draft the reply.
What does a scrutiny notice under section 143(2) mean?
It means your return has been selected for detailed assessment. The department will ask questions, usually through section 142(1) notices, and you reply online with documents. The assessment is faceless. A clear written submission with indexed bank statements, bills and proofs gives you the strongest chance of closing it without additions.
What should I do if I get a notice under section 148A or 148?
A section 148A notice asks why an earlier year should not be reopened; reply within the period stated, with documents showing the income was reported or is not taxable. If the officer proceeds, a section 148 notice requires a return for that year. In some cases an updated return with an extra 10% is an option.
What is a section 245 notice about my refund?
It tells you the department intends to set your refund against an outstanding demand from another year. Respond on the portal under Pending Actions, then Response to Outstanding Demand, by agreeing, partly agreeing or disagreeing with reasons. If you do not respond, the demand is confirmed and adjusted against your refund.
What happens if I miss the deadline on an income tax notice?
The department may proceed without your side: a defective return can be treated as invalid, an adjustment or refund set-off can go through, and in scrutiny the officer can make a best judgment assessment. Non-compliance with a 142(1) or 143(2) notice can also attract ₹10,000 per failure. Reply late rather than never, and consider rectification or appeal.
Which Act applies to a notice I receive in 2026?
It depends on the year the notice is about. Notices and assessments for AY 2026-27 and earlier years continue under the Income-tax Act, 1961, with old section numbers such as 143(2) and 148. The Income-tax Act, 2025, in force from 1 April 2026, applies to Tax Year 2026-27 onwards, with new numbers such as 270 and 280.
How do I appeal against an income tax order, and what does it cost?
File a first appeal to the JCIT(A) or CIT(A) in Form 99 within 30 days of the order or demand notice. The fee is ₹250, ₹500 or ₹1,000 depending on assessed income. A second appeal goes to the ITAT in Form 115 within two months from the end of the month the order was communicated, with a fee of ₹500 to ₹10,000.
Is there a government fee to reply to an income tax notice?
No. Replying to a notice on the e-filing portal is free. You pay only a professional if you use one; Regikart charges from ₹2,999 plus GST per notice. Government fees arise only if you file an appeal, and any tax, interest or penalty confirmed in your case is paid directly to the department.
Can a CA reply to the notice on my behalf?
Yes. You can add a Chartered Accountant as your Authorised Representative for the proceeding on the e-filing portal, and the CA files the reply from that access. Only one representative can be active for a proceeding at a time. We share the final draft with you for approval, because a response cannot be edited once submitted.