Income tax · Notices, assessment and appeals
I got an income-tax notice. What should I do first?
Short answer
Don't ignore it, and don't reply in a hurry. First check that it is genuine using the 'Authenticate notice' service on the e-filing portal, then note the section, the year and the last date to reply. Read what is being asked, collect the return and records for that year, and reply on the portal before the due date, or ask for more time before it expires. For scrutiny, reassessment or penalty notices, take professional advice before the first reply.
Step 1: Check that the notice is genuine
Every notice must carry a Document Identification Number (DIN). Check it with the Authenticate notice/order issued by ITD service on the e-filing portal (you don't need to log in). A genuine notice also appears under Pending Actions > e-Proceedings or Worklist when you log in. Never pay a demand through a link received by SMS or email: pay only through the portal.
Step 2: Read the four things that matter
- The section it is issued under (this tells you what is being asked).
- The year: an assessment year (AY 2025-26, for example) or, for the new Act, a tax year.
- The last date to reply.
- What is being asked: information, documents, an explanation, or payment.
Notices for FY 2025-26 and earlier years are issued under the Income-tax Act, 1961, even now. Notices about TDS and TCS for this year, and later notices for tax year 2026-27 onwards, are under the Income-tax Act, 2025.
| Notice (1961 Act) | 2025 Act | What it usually means | Our answer |
|---|---|---|---|
| Section 143(1) intimation | 270(1) | Adjustment or demand after processing | What to do |
| Section 139(9) | 263(7) | Return treated as defective | What to do |
| Section 142(1) | 268(1) | Information or documents before assessment | |
| Section 143(2) | 270(8) | Return selected for scrutiny | Faceless assessment |
| Section 148A / 148 | 281 / 280 | Reassessment | What to do |
| Section 245 | 438 | Refund to be set off against a demand | Outstanding demand |
| Section 270A / 274 | 439 | Penalty proceedings | Penalty and immunity |
Step 3: Collect the records for that year
The return and computation, Form 26AS and the AIS (Form 168 for later years), bank statements, and the documents behind the item questioned, such as a sale deed, an investment or a cash deposit.
Step 4: Reply on time, or ask for more time
Reply on the portal under e-Proceedings, with documents. If you need more time, ask for an adjournment before the due date and give a reason. A missed date can lead to an assessment made on the department's information alone (a "best judgment" assessment), with penalty. See how to reply on the portal.
When to get professional help
Simple intimations can often be handled yourself. For scrutiny, reassessment, penalty or large demands, take advice before the first reply: what you say first becomes the basis of any later appeal. Our notice reply format is in the formats library.
Legal basis
- Income-tax Act, 1961 (notices for FY 2025-26 and earlier years), continued by section 536 of the Income-tax Act, 2025
- Income-tax Act, 2025 (notices for tax year 2026-27 onwards, and TDS and TCS from 1 April 2026)
- CBDT Circular 19/2019 (Document Identification Number on every notice)
Official sources
Related questions
- What does an intimation under section 143(1) (now section 270(1)) mean, and what should I do?It is the result of the automated processing of your return by CPC Bengaluru. It shows whether your figures were accepted as filed, or whether a...
- I received a notice under section 148 or 148A (now sections 280 and 281). What should I do?It means the Assessing Officer believes income for an earlier year escaped assessment. Usually you first get a show cause notice under section 148A...
- My return has been treated as defective under section 139(9) (now section 263(7)). What now?The department has found a defect, for example income declared without the required schedules, tax claimed without TDS details, or the wrong ITR form....
- How do I reply to an income-tax notice on the portal, and can I ask for more time?Log in to the e-filing portal, go to Pending Actions > e-Proceedings, open the notice and choose 'Submit Response'. Write the reply, attach documents...