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First, three quick checks
- Is it genuine? Verify the Document Identification Number (DIN) through 'Authenticate notice/order' on the e-filing portal. The department never asks for OTPs or passwords.
- Which year and which section? Notices for AY 2026-27 and earlier cite 1961-Act sections even after 1 April 2026.
- What is the deadline? Most notices give 15 to 30 days. If you need more time, ask for an adjournment online before the date.
Common notices
| Notice | Section (1961 → 2025) | What it means |
|---|---|---|
| Intimation after processing | s.143(1)→s.270 | Computer processing result — confirms, refunds or raises a demand after adjustments. |
| Defective return | s.139(9) | Something is missing or wrong in the return; correct it within 15 days. |
| Scrutiny | s.143(2)→s.270 | The return is selected for detailed (faceless) assessment. |
| Enquiry before assessment | s.142(1)→s.268 | Documents or information are called for. |
| Show cause before reopening | s.148A→s.281 | The officer believes income escaped assessment and asks you to explain. |
| Reassessment | s.148→s.280 | The case is reopened for that year. |
| Demand | s.156→s.289 | Tax, interest or penalty to be paid. |
| Rectification | s.154→s.287 | Correction of an apparent mistake — by you or the officer. |
Why notices come
- Mismatch between the return and AIS / Form 26AS — interest, dividends, share or property sales.
- Large cash deposits, property purchases or credit-card spends not matching declared income.
- Deductions or HRA claimed without proof — the department has run verification drives on these.
- Crypto, foreign assets or income not reported.
- TDS claimed but not reflected in Form 26AS.
How to reply
- Read the notice fully and list exactly what is asked.
- Collect evidence — bank statements, invoices, deeds, loan papers, gift deeds, capital-gain statements.
- Reply under 'e-Proceedings' on the e-filing portal with a short covering letter and indexed attachments.
- Answer what is asked — do not volunteer unrelated material.
- Keep the acknowledgement; follow up until the proceeding is closed.
When to get help
An intimation with a small adjustment can often be handled yourself. Scrutiny, reopening, large demands and penalty notices deserve a careful reply. Send a photo of the notice on WhatsApp (+91 80537 80570) and we will tell you what it means and the deadline before any fee is discussed. Appeals before the CIT(A), the Tribunal and the courts are handled by our Tax Advocates.
Frequently asked questions
The officer can complete the assessment on the material available (best-judgment assessment), raise a demand and levy penalties. Always respond or ask for time.
Generally three years from the end of the assessment year, and up to five years where escaped income is ₹50 lakh or more.
Founder, VJ & Associates, Jind — Taxation Lawyer & Legal Consultant, backed by the firm's Chartered Accountants, Company Secretaries and Tax Advocates. About the author · vinujaglan.com
General information as on 10 Nov 2026, not advice for your specific case. Laws, rates and dates change — see the disclaimer.
