Table of Contents

Got an IT Notice? Deadlines, Replies, Penalties Explained

An income tax notice has only one variable that matters — the deadline. Identify the section, file the response on the e-portal, and the case usually closes quietly.

The Section is the Notice

Section Means Action / Deadline
143(1) Intimation — return processed No action unless mismatch
139(9) Defective return Fix within 15 days
142(1) Inquiry — produce documents Reply by date in notice
143(2) Scrutiny Hire a CA; final order in 12 months
148 Income escaping assessment Reply via Section 148A; always consult a tax lawyer
156 Demand notice Pay or appeal in 30 days
245 Refund set-off Object in 30 days

How to Reply (Faceless Mode)

  1. Log in to incometax.gov.in.
  2. Go to Pending Actions → e-Proceedings.
  3. Download the notice; verify the DIN (Document Identification Number).
  4. Upload supporting documents.
  5. Save acknowledgement.

No paper, no in-person meeting, no email — only the portal counts.

Penalty Quick Reference

Full Guide

For each section's exact procedure, what an AO can ask, when to engage a CA, appeals path (CIT(A) → ITAT → HC), and 12 FAQ:

→ Read the full Income Tax Notice guide for 2026

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