Here’s How You Can Respond to the Different Types of Tax Notices

Calculation errors or slip-ups in reporting income accurately can also get you a notice from a tax authority.

The tax department sends the notice via email and you can respond to the notice by logging in www.incometaxindiaefiling.gov.in, Click on the option ‘View e-File Return/Forms’ to view the notice under ‘My Account’ section on the Dashboard.

While it is common to receive intimation notices from the IT department, suppression of income or over-reporting of loss in order to save tax can get you an inquiry from the taxpayer under sections 143(2), section 131 and section 245.

Here are some of the most commonly sent notifications and how you can respond to them.

u/s 139(9)

Notice under 139(9) is sent for defective returns. One ITR The return is considered defective if it is missing information, has been filed in the wrong ITR form or the information is inconsistent with the data available with the IT department. Taxpayers should respond within 15 days, failing which the ITR is rejected.

u/s 143(1)

This is an information notice. It is sent when the excess tax is paid and the refund is reported to the taxpayer or when less than the actual tax is paid, the tax department informs the taxpayer about the tax liability.

u/s 143(1)(a)

This an intimation notice is sent when there is a mismatch between the income, exemption or deduction reported in the ITR and TDS certificate of Form 16 and Form 16A or Income Statement Form 26AS.

u/s 142(1)

This notice is given when the Assessing Officer requires additional information from the taxpayer on ITR. It can be sent even if the taxpayer does not file ITR in any assessment year, but on the basis of previous years, the Assessing Officer demands to file ITR. Penalty may be imposed for not responding to the notice under section 142(1) 10,000 or even legal action.

Section 156. According to

Under this section, the IT department sends a demand notice demanding a fine, penalty or tax that the taxpayer is expected to pay. You should pay the due amount within 30 days after receiving the order.

u/s 143(2)

This is an inquiry order and not just an information. The Income Tax Department investigates when it finds any discrepancy in your ITR relating to under-reporting of income or over-reporting of loss.