The Income Tax Department issues warnings for a number of reasons, including failed to submit income tax returns, errors while filing returns, and several other scenarios where the tax agency demands further documentation or information.

The notice that is delivered is neither disturbing nor worrisome. However, the taxpayer must first evaluate the statement, its purpose, and the requestor's instructions in the notice before taking action to respond.

We provide a full array of services to assist households and businesses in complying with legal requirements. If a company receives an income tax notice, consult a Tax Professional so that you can fully visualize the intimation and further determine a plan of action. The Income Tax Department releases a range of statements and intimations.

Income Tax Notices: What They Are ?

  • Notice u/s 139(9) - Defective Return : If the income tax return provided somehow doesn't comprise all relevant documentation or contains false information, an income tax notice under Section 139(9) will then be generated. If you receive a tax notice under Section 139(9), you have 15 days to correct the error in your return.
  • Notice u/s 142(1) - Inquiry : When the return has been already submitted and therefore more documentation and paperwork are needed to complete the process, the assessee will receive this notice. This notification can also be used to require a taxpayer to provide further documentation or information.
  • Notice u/s 143(1) - Intimation : One of the most popular types of tax letters is this one. This statement is sent by the Income tax department to request a solution to faults, false claims, or discrepancies in a previously filed tax return. If a person receives this warning and desires to alter their return, they must do so within 15 days. Otherwise, the tax return will be finalized after the 143(1) tax notice‚Äôs required necessary modifications outlined have been made.
  • Notice u/s 143(2) - Scrutiny : If the tax officer is unhappy with the information and documents provided by the taxpayer, an income tax notice is imposed under Section 143(2). Taxpayers who get a warning under Section 142(2) have been targeted for a more serious examination by the Income tax department and will be asked to provide further documentation.
  • Notice u/s 156 - Demand Notice : The Income Tax Department issues this kind of income tax notice when the taxpayer owes any tax, interest, fine, or other penalty. The balance that is unpaid and overdue from the taxpayer will be specified in all demanding tax notices.
  • Notice Under Section 245 : A notification u/s 245 can be issued if the officer has cause to suspect that tax has not yet been paid for past years and he seeks to offset the present year's refund against that claim. The modification of demand and reimbursement, on the other hand, can only be made if the person has been given adequate notice and an opportunity to be spoken to. The beneficiary has 30 days from the date of acceptance of the statement to respond to the notice. If the person does not answer within the required time frame, the assessing officer can interpret this as permission and continue with the assessment. As a result, it is advisable to respond to the notice as soon as possible.
  • Notice Under Section 148 : The investigator may have reason to assume that you have overstated your income and hence paid reduced taxes as a result. Alternatively, the individual may not even have submitted his return at all, even if you were mandated by law to provide it. This is referred to as income avoidance taxation. In these conditions, the assessing officer has the authority to evaluate or review the income, depending on the case. The assessing officer should issue a notice to the assessee seeking his return of income before conducting such an assessment or revision. The notification issued for this purpose is in accordance with Section 148.

Notice of Income Tax Assessment

The Income Tax Act of 1961 established the law for serving a notice, summons, order, or other information on an individual by providing or transmitting a copy to the individual in any manner permitted by the Act. The Income Tax Notice can be served in a number of different ways.

Service by Certified Post :

The income tax notice can be served by a registered post. The service must be started by correctly addressing, pre-paying, and mailing a letter containing the document by certified post, according to Section 27 of the General Clauses Act 1897.

Notice Recipient :

Income tax notices are sent directly to the individual, however if the notice is for a minor, it is sent to the guardian. Improper assessee descriptions are normally correctable, but in situations where the assessee's position is connected with his or her identity, the name on the face of the return may become important.

Closed Business :

If a business is closed, the assessing officer must issue a notice to the person whose income is being assessed. A notice will be issued to any members of the firm or association of persons who have been a part of the firm throughout the period of discontinuance. The notification will be served on the principal officer or the Director in the case of the company.

Affixture Service :

If a defendant declines to accept the acknowledgment or the officer is unable to locate the defendant, the office is required to publish a copy of the summons, notice, or requisition order on the external door or any other visible part of the property where the defendant resides or conducts business.

Partnership Firms and HUFs :

If an officer detects the whole separation of a HUF, the assessing officer may record it and serve notices on the HUF's manager. If the person in question has passed, notices about the firm's or association's income may be served on former partners or members of the association who are subject to taxation.

What paperwork is necessary to respond to a Notice of Income Tax?

The Documents must differ depending on the nature of Income Tax Notice issued to the taxpayer. The following are the basic documents required to respond to an income tax notice:

  • A copy of the Income Tax Notice.
  • Proof of source of income, such as (Part B ) of Form 16, salary receipts, and so on.
  • If appropriate, TDS certificates and Form 16 (Part A) Investment Proof.


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