How to respond to an income tax notice — complete 2026 guide

For AY 2024-25 alone, CBDT issued around 22 lakh §143(1)(a) intimations (Aug 2024 press note) — most for AIS mismatches that the taxpayer never noticed. Of these, about 60% lapsed without response and were converted into demand. A 30-day window is short, but it is enough — if you actually open the email.

A notice under the Income Tax Act, 1961, is a written communication from the Income Tax Department asking you to do something — file, explain, produce documents, or pay. Since the Faceless Assessment Scheme, notified under §144B (read with the Finance Act 2021), the AO who issues your notice is not in your city — you respond entirely online and do not know the officer's name unless you ask under RTI.

The seven notices an individual taxpayer is most likely to receive:

• §143(1) intimation — auto-generated after CPC processes your return. Tells you “no demand / no refund” or refund/demand amount. Not really a “notice”; just a confirmation. No response needed unless it says demand.
• §143(1)(a) intimation — proposed adjustment because your return doesn't match AIS / 26AS / Form 16. 30 days to respond — agree or disagree on the portal.
• §139(9) defective return — your return has a technical defect (wrong form, missing schedule, no balance sheet, PAN mismatch). 15 days to fix; ignoring it makes the return invalid.
• §142(1) inquiry — Assessing Officer wants more information (bank statements, books of account, source of cash deposits). Deadline stated in notice, typically 15-30 days.
• §148 reassessment — AO believes income has escaped assessment for an earlier year. 30 days to file a fresh return. Often comes with §148A(b) preliminary inquiry first.
• §245 demand adjustment — your refund is being adjusted against a past demand. 30 days to dispute the underlying demand.
• §156 demand notice — you owe tax. 30 days to pay or file appeal/stay.
• §131 summons — appear personally with documents (rare for small individuals; common for cash-deposit cases). Date and place fixed; you can ask for one adjournment.

The legal anchor is Income Tax Act 1961 — §143 (assessment & intimation), §142 (inquiry), §148 (reassessment), §245 (set-off), §156 (demand), §131 (powers & summons), §139(9) (defective return), §154 (rectification). The Faceless Assessment Scheme under §144B + Income Tax Rules 1962 governs how the notices are served and answered.

• Open https://www.incometax.gov.in → Login with PAN.
• Go to “Pending Actions” → “e-Proceedings” OR “Worklist” → “For Your Action”.
• Also check the “e-Proceedings” tab even if dashboard says nothing pending — sometimes the notification mail goes to spam (especially on Gmail “Promotions” tab) and the dashboard refresh is delayed.
• Cross-check the email registered under your PAN — the PDF arrives there as an attachment with a Document Identification Number (DIN). Without DIN, treat the notice as suspect — write to the CPC helpdesk to verify.

The first line of the PDF says “Notice under section ___ of the Income Tax Act, 1961”. That section determines:

• What you must do (respond / file revised return / pay / appear).
• Your deadline (15, 30, or stated days).
• Where to respond (e-Proceedings tab vs Rectification tab vs Outstanding Demand tab).
• Whether faceless or jurisdictional (rare faceless exclusions: search assessments, international tax for some categories).

Notices are formulaic. Look for:

• Assessment Year — match it against your records.
• Proposed addition / variation amount — this is the worst-case demand.
• Source of variation — usually a one-line phrase like “interest income as per AIS” or “TDS claimed exceeds 26AS”.
• DIN (Document Identification Number) — verify on portal under “Authenticate Notice/Order”.
• Response link at the end (a click takes you straight to the response page).

What to keep ready varies by section:

• §143(1)(a): Form 16/16A, AIS PDF, bank statements for the year, documents proving your reported figure is correct (or evidence of why AIS is wrong).
• §139(9): the corrected JSON utility for the right ITR form.
• §142(1): bank statements, ledgers/books, sale-purchase deeds, source-of-funds affidavits for cash deposits.
• §148: copy of original return, computation, evidence the income was already disclosed OR a fresh revised return.
• §245: copy of the past-year demand notice, proof it was already paid / appealed / rectified.
• §156: bank challan to pay OR Form 35 (appeal) + ₹250-₹1,000 fee + stay application.
• §131: summoned documents in original + photocopies + identity proof.

• For §143(1)(a): Login → Pending Actions → e-Proceedings → click the notice → “Submit Response” → choose Agree (then file revised return + pay differential) / Disagree (with reason: “Information in AIS does not pertain to me — joint account, attached statement”) / Partially Agree.
• For §139(9): download corrected JSON in the right ITR form → “Response to Notice u/s 139(9)” → upload → submit. No fee.
• For §142(1): “e-Proceedings” → notice → “Submit Response” → upload PDF/Excel of documents asked + a brief covering note. Keep PDFs under 5 MB each.
• For §148: file a fresh return for the AY + write a reply explaining position. Do this through your CA if the assessment year is more than 3 years old — procedure under §148A is technical.
• For §245: “Pending Actions” → “Response to Outstanding Demand” → for each demand, choose “Disagree” with reason (“already paid — Challan No. XXX dated YYY”) OR “Agree” (refund will be adjusted).
• For §156: pay via “e-Pay Tax” → Challan 280 → Major Head 0021 → Minor Head 400 (regular assessment tax) — OR file Form 35 appeal to CIT(A) within 30 days with ₹250-₹1,000 fee depending on income.
• For §131: appear at the date/time stated. You can request one adjournment by written application 3 days before the hearing.

• Hit “Submit”. A system-generated acknowledgement with timestamp + reference number appears — download and save. This is your proof that you responded within the deadline.
• For multi-page submissions, the portal limits you to one upload per response — combine PDFs into one file before uploading.

• e-Proceedings tab status changes: “Submitted” → “Under Review” → “Closed” (favorable) OR “Show Cause / Further Reply”.
• Many faceless assessments involve 2-3 rounds of back-and-forth. Each follow-up has its own deadline (often 7-15 days). Don't miss them — the system auto-escalates to “best judgement assessment” under §144 if you go silent.
• Final order arrives as §143(3) assessment order (after scrutiny) or §147 order (after reassessment) — with a fresh demand notice if any.

+-----------------------------------+--------------------------------------+
| §143(1)(a) intimation             | 30 days to respond. NIL fee.         |
| - income mismatch with AIS        | Revised return under §139(5) until   |
|                                   | 31 Dec of AY. NIL fee for revision.  |
+-----------------------------------+--------------------------------------+
| §139(9) defective return          | 15 days to file corrected ITR.       |
|                                   | NIL fee. Extension on written        |
|                                   | request to AO (rare in faceless).    |
+-----------------------------------+--------------------------------------+
| §142(1) inquiry                   | Date stated in notice (15-30 days).  |
|                                   | NIL fee. Adjournment via written     |
|                                   | request before deadline.             |
+-----------------------------------+--------------------------------------+
| §148 reassessment                 | 30 days to file return + reply.      |
|                                   | NIL fee. Time-barred beyond 3 yrs    |
|                                   | (10 yrs if escaped income > ₹50L).   |
+-----------------------------------+--------------------------------------+
| §245 refund adjustment            | 30 days to disagree on portal.       |
|                                   | Silence = consent. NIL fee.          |
+-----------------------------------+--------------------------------------+
| §156 demand notice                | 30 days to pay OR file appeal.       |
|                                   | Stay application: 20% deposit norm.  |
+-----------------------------------+--------------------------------------+
| §131 summons                      | Appear on date stated. NIL fee.      |
|                                   | One adjournment allowed in writing.  |
+-----------------------------------+--------------------------------------+
| Appeal to CIT(A) under §246A      | Within 30 days of order.             |
|                                   | Form 35. Fee:                        |
|                                   |   - ₹250 if income < ₹1L             |
|                                   |   - ₹500 if income ₹1L-2L            |
|                                   |   - ₹1,000 if income > ₹2L           |
+-----------------------------------+--------------------------------------+
| Appeal to ITAT under §253         | Within 60 days of CIT(A) order.      |
|                                   | Form 36. Fee 1% of assessed income   |
|                                   | (min ₹500, max ₹10,000).             |
+-----------------------------------+--------------------------------------+
| Rectification under §154          | Within 4 years of order.             |
|                                   | Online. NIL fee. For "mistake        |
|                                   | apparent from record" only.          |
+-----------------------------------+--------------------------------------+
| RTI to AO / CPC for file copy     | ₹10 by IPO. BPL = free.              |
+-----------------------------------+--------------------------------------+

• Notice not received — went to email spam, or registered email was an old one (employer's mail you no longer access). Always update email/mobile under “Profile” on the portal, and check the e-Proceedings tab monthly.
• Deadline missed — for §143(1)(a), §142(1), §148 there is no automatic second chance; the return is processed as-is or best-judgement assessment is passed. File rectification under §154 OR appeal under §246A — the appellate authority can condone short delays for “sufficient cause”.
• Response inadequate — uploaded only one bank statement when AO asked for two; system auto-treats as non-compliance. Read the notice line by line and tick off each ask.
• Wrong section response — submitted a rectification when an appeal was needed. §154 is only for “mistake apparent from record” (like missing TDS credit), not for AO's interpretation of fact. Use §246A appeal for the latter.
• Demand wrongly raised but no response — silence is treated as acceptance. The demand becomes recoverable; future refunds get adjusted under §245 without separate notice.
• Faceless AO asks for documents already submitted — happens when the assessment is reassigned mid-stream. Re-upload with a covering note “previously submitted on DD/MM under DIN XXX”.
• Stay application denied — most CITs follow the 20% pre-deposit rule (Office Memorandum dated 31 July 2017). Without 20% paid, recovery proceedings can begin.
• Penalty under §270A or §271(1)© added later — separate notice; separate response window. Often missed because taxpayer thought the assessment was closed.

• CPC Bengaluru helpline: 1800-103-0025 / 1800-419-0025 (8 am – 8 pm, Mon-Sat).
• For TDS-related notices: TRACES helpdesk 1800-103-0344.
• For assessment notices in faceless mode, no direct AO number — only e-Proceedings chat / written submission.

• Login → “Grievance” → “Submit Grievance” → category: “Notice received from Assessing Officer / CPC”.
• 30-day SLA, not statutory. Useful trail for higher escalation.

• https://pgportal.gov.in → “Department of Revenue” → “Income Tax (CBDT)”.
• Higher visibility — usually routed to PCIT (Principal Commissioner of Income Tax) of the jurisdictional region.

• CIT(A) under §246A — Form 35, within 30 days, fee ₹250-₹1,000. Now mostly faceless under Faceless Appeal Scheme 2021.
• ITAT under §253 — Form 36, within 60 days of CIT(A) order. Fee 1% of assessed income, capped ₹10,000.
• High Court under §260A — within 120 days, only on substantial question of law.
• Supreme Court under §261 — within 60 days of HC order, on substantial question of law.

The Income Tax Department, including CPC Bengaluru, all PCIT offices, and TRACES, is a public authority under §2(h) of the RTI Act 2005.

RTI helps here when:

• You received a notice but the dealing officer's name is not visible (faceless mode) — RTI to PIO of jurisdictional PCIT for “name and designation of officer who issued DIN XXX dated DD/MM”.
• You want a copy of your assessment file / order sheet to understand basis of demand — RTI to PIO of jurisdictional AO works in 30 days.
• Demand under §156 is on the system but the underlying assessment order was never served — RTI for “certified copy of assessment order with date of dispatch / DIN”.
• You suspect arbitrary addition without comparable cases — RTI for “anonymised similar assessments in same trade / income bracket for last 2 years” (third-party data redacted).
• Refund adjusted under §245 without prior intimation — RTI for “intimation under §245 dated XXX with proof of dispatch”.

For TDS / refund delay specifically, see the dedicated guide: RTI for TDS / Income-Tax refund delayed.

RTI does NOT help here when:

• You disagree with the interpretation of law in the notice — that needs an appeal under §246A, not RTI. PIO cannot overrule an AO.
• You want an opinion on whether to accept or contest — RTI cannot give legal advice.
• The notice is less than 30 days old and you haven't yet responded — exhaust the e-Proceedings response first.
• You want the personal mobile number of the faceless AO — exempt under §8(1)(j) (privacy).
• The notice is a search / seizure notice under §132 — RTI exempt under §8(1)(h) (impedes investigation).

Q. I missed the 30-day deadline for §143(1)(a). Can I still respond?
The portal closes the response window automatically. You can: (a) file a rectification under §154 if the issue is a clear mistake (e.g., TDS not credited); (b) file an appeal under §246A to CIT(A) within 30 days of the resulting demand intimation; © request condonation under §119(2)(b) to your jurisdictional PCIT for genuine hardship.

Q. The notice is from a city I've never lived in. Is it real?
Faceless notices are issued by the National Faceless Assessment Centre (NaFAC), Delhi, but show jurisdictional AO at any random location — that is normal. Verify DIN on the portal under “Authenticate Notice/Order issued by ITD”. If DIN doesn't validate, the notice is fake — report at https://incometax.gov.in/iec/foportal/help/all-topics/report-phishing.

Q. Can I ignore a §245 refund-adjustment intimation?
No. Silence = consent. The portal gives 30 days to “Disagree” with reason. Even if you can't pay, mark “Disagree — demand under appeal” or “Disagree — already paid via Challan XXX”. Once adjustment is made, reversing it requires rectification or appeal.

Q. Got a §148 notice for AY 2018-19 in 2026. Isn't that time-barred?
Under amended §149 (Finance Act 2021), reassessment can go up to 10 years if escaped income is ₹50 lakh or more with AO's recorded reasons + sanction by PCIT. Below ₹50 lakh, the limit is 3 years. Check the §148A(b) preliminary notice that should have come first; absence of it is a strong appellate ground.

Q. The faceless AO keeps asking for the same documents in different formats. What do I do?
Combine all documents into a single indexed PDF with a covering letter listing each item against the question. Reference the previous DIN and submission date. If harassment continues, file a CPGRAMS complaint citing “repetitive non-application of mind” and copy the PCIT (Faceless) of your region.

Q. Notice asks for 5 years of bank statements. Bank charges ₹100 per page. Can I object?
Submit what is reasonably available and write to the AO citing Madras HC ruling in N.S.S. Investments v. ACIT (2018) — AO must call for records year-by-year with reasons recorded, not as a fishing inquiry. You can request the bank statements in soft copy from your bank's net-banking portal — most allow free 12-month download; older years from branch.

Q. Can I get a CA-authorised representative for faceless proceedings?
Yes — under §288, you can authorise a CA / advocate / cost accountant by uploading Form 26AS-style “Authorisation for representation” in the e-Proceedings tab. Fee ranges ₹3,000-₹15,000 depending on case complexity.

Q. I paid the demand but it still shows on portal. What now?
File rectification under §154 with the challan details (BSR code, date, serial number). If unresolved in 60 days, RTI to PIO CPC for “reason for non-credit of payment under Challan XXX” — usually a reconciliation lag.

• RTI for TDS / Income-Tax refund delayed — copy-ready template
• How to file ITR rectification under §154 — complete 2026 guide
• RTI in 12 simple steps — for first-time filers
• All Indian government helplines — one master directory
• RTI forms + state-wise fee chart

Last reviewed: 26 April 2026 by RTI Wiki editorial team. Income tax notice procedure changes via CBDT circulars and Faceless Scheme amendments — verify current deadlines on incometax.gov.in or write to admin@bighelpers.in if you spot a stale figure.