Covers the common notices an individual taxpayer receives after filing a return. For the current filing cycle these are issued under the Income-tax Act, 1961, since the new Income-tax Act, 2025 governs only income earned from 1 April 2026 onward.
1. Identify which notice was received
Common notices are: an intimation under s.143(1) (return processed, showing an adjustment/demand/refund), a scrutiny notice under s.143(2) (selected for detailed examination, followed by an assessment order under s.143(3)), a reassessment notice under s.148 (income believed to have escaped assessment in an earlier year), a demand notice under s.156 (tax/interest/penalty payable), or a defective-return notice under s.139(9) (the return has a defect requiring correction).
2. Authenticate the notice
Verify the notice on the e-filing portal (incometax.gov.in) using its own authentication facility (Document Identification Number) before responding, since fraudulent notices circulate.
3. Note the response deadline stated on the notice
Each notice type carries its own timeline -- for example, a defective-return notice under s.139(9) generally allows around 15 days, extendable on request. Missing a deadline can lead to a best-judgment assessment or other adverse action.
4. Respond through the e-filing portal
Most responses -- rectification requests, additional information, objections -- are filed electronically through the e-Proceedings or Compliance Portal sections of incometax.gov.in rather than in person.
5. Consider a rectification request for an apparent error
If an intimation under s.143(1) contains an arithmetical or apparent error, a rectification request under s.154 can be filed online instead of going straight to appeal.
6. File a first appeal, if aggrieved by an order
An appeal under s.246A generally must be filed within 30 days of receiving the order or demand notice, using Form 35 online, with a fee that scales with assessed income (commonly Rs. 250 to Rs. 1,000).
7. Appeal further to the Income Tax Appellate Tribunal (ITAT)
A further appeal under s.253 generally must be filed within 60 days of the Commissioner (Appeals)' order.
8. Appeal to the High Court, then the Supreme Court, on a question of law
An appeal under s.260A generally lies to the High Court within 120 days, but only on a substantial question of law, not to reargue facts; a final appeal can lie to the Supreme Court.
9. Note the transition to the Income-tax Act, 2025
The new Act (536 sections) takes effect from 1 April 2026 for income earned from that date onward; notices, assessments, and appeals relating to income earned earlier continue under the 1961 Act, per the Department's own published FAQs on Interplay and Transition.
Income Tax e-Filing portal: https://www.incometax.gov.in
Helpline: 1800-103-0025 / 1800-419-0025 (e-filing/CPC)
Handled by: Income Tax Department; Commissioner of Income Tax (Appeals); Income Tax Appellate Tribunal
Who can use this: An individual taxpayer who has received a notice, intimation, or demand from the Income Tax Department
This does not cover: Does not cover GST notices, which follow a separate law and portal. Does not cover a notice issued to a business/company under a materially different provision set. Does not itself confirm whether a specific notice is genuine -- always verify via the e-filing portal's own authentication facility.
Time limit: Varies by notice -- commonly around 15 days to correct a defective return, 30 days to file a first appeal, and 60 days for a further appeal to the ITAT; the exact deadline is always stated on the notice itself. (Income-tax Act, 1961, ss.139(9), 246A, 253)
Cost: Responding on the e-filing portal is free; a first appeal fee generally ranges Rs. 250 to Rs. 1,000 depending on assessed income.
You'll need:- The notice/intimation number and the section under which it was issued
- The relevant assessment year
- Document Identification Number (DIN) for verification
- PAN and the return acknowledgement number
Documents that help:- The notice itself (from the e-filing portal)
- Filed income tax return and computation
- Form 16/16A and TDS certificates
- Bank statements and investment proofs relevant to the year
- Any earlier correspondence with the Assessing Officer
What happens after: A timely, complete response can lead to the notice being resolved, the return being processed or rectified, or the matter proceeding to a reasoned assessment order; a demand left unpaid and unappealed can lead to recovery proceedings.
These are the remedies Indian law provides for this kind of situation -- not a recommendation, and not every remedy will apply to your own facts.
Rectification of an apparent error
Assessing Officer / CPC, via the e-filing portal
Section 154 of the Income-tax Act, 1961 allows rectification of a mistake apparent from the record in an intimation or order, without a formal appeal.
First appeal
Commissioner of Income Tax (Appeals) / Joint Commissioner (Appeals)
Section 246A allows an appeal against an assessment, demand, or penalty order, generally within 30 days, using Form 35 filed electronically.
Second appeal
Income Tax Appellate Tribunal (ITAT)
Section 253 allows a further appeal against the Commissioner (Appeals)' order, generally within 60 days of its communication.
Appeal on a substantial question of law
High Court, and thereafter the Supreme Court
Section 260A permits an appeal to the High Court within 120 days, restricted to a substantial question of law, with a further appeal lying to the Supreme Court.
Objection to reassessment before the Assessing Officer proceeds
Assessing Officer, per the Supreme Court's own mandated procedure
In GKN Driveshafts (India) Ltd. v. Income Tax Officer, (2003) 259 ITR 19 (SC), the Supreme Court held that once a s.148 notice is issued, the assessee is entitled to seek and receive the Assessing Officer's recorded reasons for reopening, may file objections to those reasons, and the Assessing Officer must dispose of the objections by a speaking order before proceeding further with the reassessment.
Is a s.143(1) intimation the same as a scrutiny notice?
No -- a s.143(1) intimation is a routine, largely automated processing communication (refund/demand/no change); a s.143(2) notice means the return has been selected for detailed examination.
What happens if I ignore a s.139(9) defective-return notice?
If the defect is not corrected within the time allowed (or an extension granted), the return can be treated as invalid, as if it were never filed.
What is a s.148 notice and how is it different from scrutiny?
A s.148 notice is issued when the department believes income for a past year escaped assessment; it reopens an already-completed or unassessed year and carries its own procedural safeguards, including a prior show-cause step.
How much time do I have to respond to a notice?
It depends on the specific notice -- common examples include around 15 days for a defective-return notice, extendable on request; other notices state their own deadline directly on the notice.
What is the time limit to file a first appeal?
Generally 30 days from the date the order or demand notice was served, under s.246A, though the Commissioner (Appeals) may condone delay for sufficient cause.
Can I settle a small demand without formally appealing?
Yes -- a demand can be paid, or a rectification request under s.154 can be filed if it stems from an apparent error, without necessarily filing a formal appeal.
Do I need a Chartered Accountant to respond to a notice?
Not mandatorily for most straightforward notices, which can be answered via the e-filing portal, though professional assistance is common for scrutiny, reassessment, or appeal matters.
How do I know a notice is genuine and not a scam?
The e-filing portal provides a facility to verify a notice using its Document Identification Number (DIN); a genuine communication from the department bears one.
Will the new Income-tax Act, 2025 change my currently pending notice?
No -- notices, assessments, and appeals relating to income earned before 1 April 2026 continue to be governed by the Income-tax Act, 1961.
After the ITAT, where can I appeal further?
To the High Court under s.260A, generally within 120 days, but only where the case raises a substantial question of law, and beyond that, to the Supreme Court.
Governing law: Income-tax Act, 1961 (till 31 Mar 2026); Income-tax Act, 2025 (from 1 Apr 2026)
Source: Income-tax Act, 1961, ss.139(9), 143(1), 143(2), 143(3), 148, 154, 156, 246A, 253, 260A; Income-tax Act, 2025 (effective 1 April 2026, per the Department's Interplay and Transition FAQs). The exact renumbering of specific old sections under the 2025 Act is reported inconsistently across secondary sources and has not been independently confirmed against the Gazette text section-by-section.
Aadhrix does not decide which route applies to you. This describes the official process as published — consider an advocate for advice specific to your situation.