Common Income Tax Notices

  • Section 143(1): Intimation after processing -- demand or refund
  • Section 143(2): Scrutiny -- ITR selected for detailed review
  • Section 148: Income escaped assessment -- return being reopened
  • Section 139(9): Defective return -- errors found
  • Section 245: Refund adjusted against outstanding demand

How to Respond to 143(1)

  1. Login to incometax.gov.in
  2. Go to e-Proceedings
  3. Check demand details
  4. Agree and pay, or disagree and file rectification

Section 139(9) -- Fix Defective Return

You have 15 days to respond. Login to IT portal, go to e-File, find defective return notice, make corrections and resubmit.

Important Points

  • Never ignore income tax notice -- penalty up to 200% of tax
  • Respond within time limit in notice
  • Consult a CA for notices under 143(2) or 148

MyCamate CA helps respond to income tax notices