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Income Tax Notice Assistance Services in India

Required income tax notice assistance service in India, if you have received a notice sent by the income tax department for various reasons of Tax returns.

Defective Return 

Have you received notice for Defective Return u/s 139(9)


Demand u/s143(1)

Have you received Demand Notice u/s 143(1)


Rectification u/s154

Do you want to file rectification request u/s 154


Income Tax Notices in India: Decoding Types, Strategies, and Success Stories

Are you feeling overwhelmed by an unexpected income tax notice? Don’t worry, as thousands of such notices are issued annually to taxpayers.


But what now? How to get rid of this situation? KarrTax has got your back! Here, we’ll explain how we can provide expert income tax notice assistance.


Let's start by understanding the types of income tax notices.

Various Types of Income Tax Notices/Intimations 

●     Notice Under Section 133(6)

Reasons for receiving notice u/s 133(6) include:


  • Incorrect reporting of income


  • A significant difference between the reported income in the ITR and the expenditures reflected in the AIS.

●     Intimation Under Section 143(1)- (Routine Communication)

This is one of the most common types of income tax notices that is issued by the Income Tax Department of India. Often referred to as an Intimation Notice, it is generated after the CPC or Centralized Processing Center processes the filed tax return.


Here’s what this notice may imply:

  • A refund has been determined


  • Tax liability needs to be paid

  • No refund or demand, but there is an increase or reduction in the loss amount.


If there are disagreements or errors, the individual can file an online rectification request.


The Notice under Section 143(1), often referred to as an Intimation Notice, is one of the most frequent notices issued by the Income Tax Department. This notice is generated after the Centralized Processing Center (CPC) processes the filed tax return. Its primary purpose is to inform the taxpayer about the department's assessment based on the return filed.

Key points to note about this notice include:

  • The notice typically indicates the taxpayer's total income, deductions, and tax liability.

  • Any discrepancies or adjustments made by the CPC are mentioned in the notice.

  • If the taxpayer agrees with the assessment, no response is required.

  • If there are disagreements or errors, the taxpayer can file a rectification request online.

This type of notice is generally for informational purposes, and most taxpayers do not need to take immediate action unless there are significant discrepancies that need correction.

    Demand Notices Under Section 156

When taxpayers have outstanding taxes that need to be settled, the income tax department issues a demand notice under Section 156. This notice functions as a formal demand for the unpaid taxes, specifying the amount owed and the deadline for payment. Additionally, it may detail any additional charges, such as fines or interest, that have accrued.


Receiving such a notice can be a serious matter, and it's advisable to seek assistance from a tax professional. They can help you understand the implications of the notice and assist you in taking the necessary steps to address the outstanding tax liabilities.

When there are outstanding dues after assessment, the Income Tax Department issues a Demand Notice under Section 156. This notice specifies the amount payable, including taxes, interest, and penalties. Key points to note about this notice include:

  • Timely payment is crucial to avoid further penalties and legal action.

  • If the taxpayer disagrees with the demand, they can file an appeal with the Appellate Authority.

It's essential for taxpayers to review the demand notice carefully, understand the components of the outstanding amount, and take appropriate action. Failing to address the demand can lead to additional financial liabilities.

Being aware of these common types of income tax notices and understanding their implications is vital for taxpayers in India. Prompt and accurate responses, as well as seeking professional assistance when necessary, can help individuals and businesses effectively manage income tax notices and ensure compliance with tax laws.

     Notice Under Section 142(1)

Reasons for receiving notice u/s 142(1) include:


  • The assessing officer wants additional information or documents about the filed income tax return, such as a statement of assets and liabilities and claim certificates. 


  • ITR was filed after the due date.


Being non-responsive to this notice will result in a penalty of Rs 10,000, Prosecution (extended up to 1 year), or both.

●     Notice Under Section 139(9): Defective Return Notice

Also known as a “defective return’ notice,” it is issued when the department finds errors in a filed income tax return. These could be incorrect personal information, wrong ITR form selected, incorrect income declaration, mismatch between TDS and tax paid, and more.

A Notice under Section 139(9) is issued when the Income Tax Department identifies defects or discrepancies in the filed return. Common defects that can trigger this notice include incomplete or incorrect details, missing attachments, or errors in calculations.

 Key points to note about this notice include:

  • The notice specifies the defects or discrepancies found in the return.

  • The taxpayer must rectify the defects and resubmit the return within the specified timeframe.

  • Failure to respond can lead to the return being treated as invalid.

Timely response to this notice is crucial to ensure that the return is considered valid and to avoid further complications. Taxpayers should carefully review the defects mentioned in the notice and take prompt corrective action.

    Notice Under Section 143(2) and Section 143(3)/Scrutiny Assessment Notices

Notice under Section 143(2) of the IT Act is a part of the scrutiny assessment process conducted by the tax authorities under Section 143(3).


This assessment ensures the following:

  • Taxpayers haven't understated their income

  • Paid less tax, or

  • Claimed excessive losses to reduce their overall tax liability.


Overall, the notice signifies that the assessing officer is examining one’s tax return more closely.

This notice is sent to the taxpayer when the department believes that a thorough examination of the return is necessary. It may request various documents and details to verify the accuracy of the return.

Key points to note about this notice include:

  • A response to the notice is mandatory.

  • The taxpayer may need to provide supporting documents and attend meetings with the Assessing Officer.

●     Tax Notice Under Section 148

This notice is issued if the Income Tax Department believes that the

  • Taxpayer has not correctly disclosed the income to pay less taxes or

  • If an individual has not filed the return, even they are mandated to do so.


In response to the notice, individuals must provide income details again for a specific financial year, along with any supporting documents, such as proof of tax-saving investments made during that period.


A notice under Section 148 is issued when the department believes that certain income has escaped assessment, such as undeclared income or investments. This notice allows the department to reopen a previously filed assessment.

Key points to note about this notice include:

  • The taxpayer must respond to the notice and provide relevant information.

  • The Assessing Officer will conduct a fresh assessment based on the information provided.

Scrutiny assessment notices are typically more detailed and require thorough documentation and cooperation with the Assessing Officer. Seeking professional assistance is often advisable to navigate these complex assessments effectively.

●     Intimation Under Section 245

The assessing officer issues intimation u/s 245 to confirm with the taxpayer if pending tax dues from previous financial years can be adjusted using the income tax refund issued in the current assessment year. Individuals have the option to agree or disagree with the proposed adjustment within 30 days.


Important: It's vital to respond to the notice within the specified timeframe. Otherwise, the tax authorities will automatically adjust the pending tax dues against the income tax refund and issue the balance refund amount, if any.

How To Authenticate Notice/Order Issued by ITD?

Authenticating an income tax notice or order issued by the Income Tax Department (ITD) is a crucial step before responding to it.


Here's how you can authenticate an income tax notice online on the income tax portal:


  1. Visit the official income tax website and click on the ‘Authenticate notice/order issued by ITD’ under ‘Quick Links.’

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2. You have two options to authenticate the income tax notice:


3. PAN, document type, assessment year, issue date, and mobile number (for notice/order/letter issued for AY 2011-12 and subsequent years only)

Screenshot 2024-05-19 124950.png

4. Document Identification Number and mobile number (for all assessment years)

Screenshot 2024-05-19 125107.png

5. After filling in all the details in the chosen option, you will receive an OTP. Once it is validated, the date of the issue of the notice, along with the DIN of the notice will be issued.

Screenshot 2024-05-19 125238.png

If in case, the notice is not issued by the ITD, it will display the following message –


“No record found for the given criteria.”

Screenshot 2024-05-19 125350.png

How To Effectively Respond To an Income Tax Notice?

When you get an income tax notice due to any of the above-mentioned scenarios, the following measures can be taken to respond efficiently.


  • First things first: carefully read the notice and find out why it was sent. Pay close attention to the deadlines mentioned.


  • Many times, tax authorities send notices mistakenly. To ensure the notice is intended for you, double-check your name, PAN number, and address.


  • Gather all relevant documents and records according to the specific tax matter mentioned in the notice. 


  • Respond to the notice within the given timeframe to avoid further penalties or legal consequences.


  • Sometimes, it’s not possible for individuals to understand the terminologies; in such a scenario, consider seeking advice from a tax professional or a CA (chartered accountant). 


  • Maintain copies of all correspondence, including your response to the notice and any supporting documents submitted.


  • Notice resolution can take time, so maintain patience.


  • Be proactive in addressing any further requests or queries from the tax authorities.

How Can KarrTax Help You With Income Tax Notice Assistance?

KarrTax has a team of experienced tax professionals who specialize in handling income tax notices of all kinds. Whether it's a scrutiny notice, demand notice, or any other communication from the tax authorities, we have the expertise to assist you effectively.


Here are some of the reasons why you should choose us:

  • We provide personalized solutions tailored to specific circumstances.


  • Affordable rates start from Rs.499, with no hidden fees. (varies according to the issued notice type)


  • We believe in transparency and clarity. From the initial consultation to the resolution of your tax notice, we'll keep you informed about the process, timelines, and potential outcomes.


  • Dedication to providing personalized attention.


  • Proven track record of assisting clients successfully with income tax notices.

Frequently Asked Questions (FAQs)

1.What if a taxpayer ignores the income tax notice?

Ignoring an income tax notice can lead to serious consequences, such as penalty proceedings, conducting a tax audit, or even prosecuting the taxpayer for non-compliance.

2.Is it mandatory to authenticate the notice/order by Income Tax Authorities?

Absolutely, yes! It's essential to authenticate any notice or order issued by the authorities to ensure its authenticity and legitimacy. Even the department encourages this!


That’s why, since October 1st, 2019, every communication from the Income Tax Department is assigned a unique Document Identification Number to help safeguard against fraudulent or unauthorized correspondence.

3.In how many days an individual can respond to the income tax notice?

The time period for responding to an income tax notice typically varies depending on the nature of the notice and the specific instructions provided therein. For instance, the timeline for responding to notices u/s 139(9) is 15 days, while for intimation u/s 245, it’s 30 days.

Strategies for Effectively Responding to Income Tax Notices

To respond effectively:

  1. Understand the Notice: Carefully read and comprehend the notice to formulate a proper response.

  2. Seek Professional Assistance: Consider engaging a tax professional for guidance.

  3. Gather Comprehensive Documentation: Collect relevant documents to support your response.

  4. Respond Promptly: Adhere to response timelines to avoid penalties.

  5. Be Accurate and Complete: Ensure your response addresses all issues accurately.

  6. Maintain Open Communication: Communicate challenges or delays promptly.

  7. Consider Legal Options: Explore appeals if you disagree with the assessment.

  8. Keep Records: Maintain copies of all correspondence and documents.

  9. Stay Informed: Stay updated on tax laws and regulations.

  10. Seek Professional Review: Have a tax professional review your response.

  11. Be Patient: Notice resolution can take time; maintain patience.

  12. Learn from the Experience: Evaluate and implement improvements.

Consider Professional Tax Planning: Engage in tax planning to prevent future notices

The Significance of Seeking Professional Assistance

Professional tax assistance offers several advantages:

  1. Expertise and Experience: Tax professionals specialize in resolving tax issues, providing accurate guidance and representation.

  2. Efficient Resolution: They analyze notices, identify issues, and develop effective strategies for timely resolution.

  3. Compliance and Accuracy: Professionals ensure responses comply with tax laws, minimizing errors and penalties.

  4. Peace of Mind: Outsourcing tax matters allows you to focus on other aspects of your life or business.

  5. Risk Mitigation: Professionals reduce the risk of mistakes in your response.

Finding the Right Income Tax Notice Assistance Service Provider

Selecting the right service provider is crucial:

  1. Expertise and Experience: Look for experienced professionals specialized in your type of notice.

  2. Reputation and Track Record: Check for positive reviews and successful resolutions.

  3. Transparent Pricing: Understand the cost and potential fees upfront.

  4. Communication: Choose providers who maintain open and responsive communication.

  5. Ethical Practices: Ensure ethical conduct and compliance with tax laws.

  6. Initial Consultation: Use the initial consultation to assess their approach and expertise.

Case Study: Handling Income Tax Notices

Here's a consolidated case study to show how taxpayers might encounter various types of income tax notices:

1. Mr. Rajesh, a salaried individual, filed his income tax return for the assessment year 2022. After filing, he received a notice from the Income Tax Department.


Mr. Rajesh, a salaried individual, filed his income tax return for the assessment year 2022.

Type of Notice: Notice under Section 143(1) - Intimation Notice

Action Taken:

Rajesh reviewed the notice and found that there were no discrepancies in his income and tax calculation. He agreed with the assessment and took no further action.


No further action was required as Rajesh's return was accepted as filed.


2. In another scenario, Ms. Priya, a self-employed professional, filed her income tax return for the assessment year 2023. However, she made an error in her tax calculation, resulting in an underpayment of taxes.


Ms. Priya, a self-employed professional, filed her income tax return for the assessment year 2023.


Type of Notice:

Notice under Section 139(9) - Defective Return Notice


Action Taken:

Priya received a notice indicating the defects in her return. She promptly corrected the errors and submitted the revised return within the specified timeframe.



The corrected return was considered valid, and Priya avoided penalties for the underpayment.

In a different scenario, Mr. Sanjay, a business owner, filed his income tax return for the assessment year 2021. The department suspected undisclosed income based on financial transactions.


3. Scenario:

Mr. Sanjay, a business owner, filed his income tax return for the assessment year 2021.


Type of Notice:

Section 148 Notice - Reopening of Assessment


Action Taken:

Sanjay received a Section 148 notice, indicating that his assessment was being reopened. He provided all requested information and documents to the Assessing Officer.



After a thorough assessment, the department determined additional tax liability, and Sanjay had to pay the outstanding amount along with penalties and interest.


4. In another scenario, Ms. Anjali, a freelance consultant, filed her income tax return for the assessment year 2022. The department decided to scrutinize her return in detail.



Ms. Anjali, a freelance consultant, filed her income tax return for the assessment year 2022.


Type of Notice:

Section 143(2) Notice - Scrutiny Assessment


Action Taken:

Anjali received a Section 143(2) notice, requesting various documents and details. She collaborated with a tax professional to prepare and submit the required documentation.



The scrutiny assessment concluded with no significant discrepancies, and Anjali's return was accepted as filed after a thorough examination.


Lastly, a Demand notice showing unpaid dues was sent to Mr. Alok, a retired person with rental income. After reviewing the notice, he paid the outstanding amount within the specified timeframe, resolving the issue without further legal action.

Income tax notices can take various forms, and it's essential to understand the types of income tax notices you may encounter. One common notice is under Section 139(9) of the Income Tax Act, which is issued when an ITR filed is defective or incomplete. These notices, often referred to as IT notices, require your attention and prompt response to rectify any issues with your tax filing. Additionally, you might come across an intimation under Section 143(1), which is an automated communication from the Income Tax Department summarizing your return's assessment. Being aware of these different types of income tax notices is crucial for maintaining compliance with tax regulations.

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