Got Income Tax Notice? Here's What You Should Do?

When an individual file income tax it is processed by the Income Tax Department (ITD). If any blunder occurs in the income tax file, the tax filer will receive an income tax notice from the IT department. There are different types of income tax notices applicable to different situations.

Types of Income Tax Notice

The income tax department issues different notices based on the purpose under the income tax act, 1961. The types of income tax notice mentioned below:

IT notice under section 143(1)

The notice under section 143(1) is issued when the taxpayer has filed the Income Tax Return and is processed by the Central Processing Centre (CPC).

IT notice under notice section 143(1) (a)

This is issued when the income tax file has errors or inconsistencies.

IT notice under section 139(9)

The notice under Section 139 (9) is issued when the income Tax Return file is defective. For instance, the income tax return filed before payment of self-assessment tax.

IT intimation under section 154

If the assessee has filed income tax and there are some mistakes related to TDS credit then the rectification under section 154 is required to be filed.

IT notice under section 245

This tax notice is issued to inform for the adjustment of income Tax Refund against income tax demand.

IT notice under section 142 (1)

The tax notice under section 142 is issued to seek any documents or details from the taxpayer.

IT notice under section 148

It is issued when the income tax officer has a valid reason to believe that the income of the taxpayer has escaped assessment.

IT notice under section 156

The notice under section 156 is issued when the tax, interest or penalty or other sum is payable under this act. The tax officer will give notice to the taxpayer.

IT notice under section 143(2)

It is issued when the income tax return has been selected for inspection by the income tax officer.

Reasons for Issuing Income Tax Notice

There are various reasons for issuing income tax notice which is applicable for different scenarios-

• If the income tax return is not filed
• If there are mistakes found in the income tax return file
• In case of any mismatch in TDS figures filed by you and the form of 26AS records of the income tax department
• If any transaction is done by the taxpayer which is in the understanding of the income tax department, but the record finds missing from the return filed by the assessee
• If the income tax officer wants certain documents and details from the taxpayer. He issues an income tax notice asking for such documents and details.
• To carry out an examination under section 143(1) of the income tax act

Income Tax Notice Online

An Income tax notice is issued when the tax officer is not satisfied with the submission of the ITR. You might receive a letter from the income tax office.

If you have any doubts regards to the tax notice, following are the steps to check the validity of the income tax notice:

• Visit www. incometaxindiaefiling.gov.in
• On the left side, under Authenticate click on Notice/ Order Issued by ITD
• The section gives you two options to search and verify any notice or order issued by the ITD. Another option to search is by document number or by providing PAN, assessment year, notice section, month and year of issue
• If you try searching by the document number, it will become easy In case you don’t have the document, you should know the notice or section on which the order is issued along with month/year
• Once you are given all the details you will able to verify your authenticity of the document

How to Reply on Income Tax Notice

The documents may vary from the type of tax notice. However, the basic documents which are required to reply for any income tax are:

• The income tax notice copy
• Income proof-like Form 16(part-b), salary slip etc
• TDS certificates, form 16(part-a),etc
• Investment proofs if required

Once uploaded, the income tax officers will review the same and will come up with a feasible solution. Further, on any requirements, you will be asked to provide relevant documents.