How to respond to an income tax notice

The steps

1. 1

   Verify the notice is genuine

   Every legitimate notice carries a Document Identification Number, which can be checked at the income tax portal under 'Authenticate Notice/Order Issued by ITD'. A communication without a valid DIN has no legal standing and is frequently a phishing attempt.

   The department never asks for payment to a personal account, never asks for card details, and never threatens immediate arrest. Anything that does is fraud.

2. 2

   Identify the section

   Section 143(1) is an automated intimation, often just confirming your computation. Section 139(9) says the return is defective and can be corrected. Section 143(2) opens scrutiny. Section 148 reopens an assessment for income believed to have escaped. The seriousness and the required response differ completely between them.

3. 3

   Note the deadline, precisely

   Response windows are commonly fifteen or thirty days from the date of issue rather than the date you noticed it. Diary it immediately. Extensions can be requested on the portal but are granted at the officer's discretion.

4. 4

   Reconcile before replying

   Most notices arise from a mismatch between your return and third-party reporting — usually an AIS entry you did not declare or a TDS credit claimed that the deductor never deposited. Establish which figure is actually right before drafting anything.

5. 5

   Respond on the portal under e-Proceedings

   Replies go through Pending Actions → e-Proceedings, not by email or post. Attach documents as a single indexed PDF where possible, and answer the specific question asked rather than restating the return.

6. 6

   Keep the acknowledgement

   Save the submission acknowledgement and the transaction ID. If the matter is escalated later, proof that you replied within time is what limits the exposure.