How do I reply to an income-tax notice on the portal, and can I ask for more time?

Most notices are now answered online. Notices for FY 2025-26 and earlier still quote the Income-tax Act, 1961, for example section 142(1) or 143(2) (now sections 268(1) and 270(8) of the Income-tax Act, 2025). The way you reply on the portal is the same under both Acts.

Steps to reply

1. Log in to the e-filing portal with your PAN and password.
2. Go to Pending Actions > e-Proceedings. Notices are listed by year and section.
3. Open the notice and read it fully, including any questionnaire or annexure.
4. Choose Submit Response. You may be asked whether you agree fully, partly or not at all.
5. Write the reply in the text box, or attach it as a signed letter in PDF.
6. Attach supporting documents in PDF, named clearly (for example "Sale deed - flat 302.pdf"). The portal limits the size and number of files, so split large documents and keep each file readable.
7. Submit and save the acknowledgement. The reply then appears under the notice with its date and time.

You can submit more than one response before the due date, for example a first reply and then further documents.

How to write a reply that works

• Answer every point in the notice, in the same order, with numbered paragraphs.
• Link each statement to a document: "Annexure 3 is the bank statement showing the source of the deposit."
• Stick to facts the department can check. Don't deny transactions that appear in the AIS or bank records; explain them.
• Keep copies of everything you submit, with the acknowledgement.

Asking for more time (adjournment)

• Use Seek Adjournment on the notice, before the due date, and give a real reason, such as documents awaited from a bank or a family emergency.
• The officer decides. An adjournment is not automatic, and time limits for completing assessments don't stop running.
• If adjournment is refused, file whatever you have by the due date, with a note that more will follow.

If you have an authorised representative

Your Chartered Accountant can be added as an authorised representative on the portal and can then reply on your behalf. You stay responsible for what is filed, so review the reply before it goes.