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)
- Log in to incometax.gov.in.
- Go to Pending Actions → e-Proceedings.
- Download the notice; verify the DIN (Document Identification Number).
- Upload supporting documents.
- Save acknowledgement.
No paper, no in-person meeting, no email — only the portal counts.
Penalty Quick Reference
- 234F — late return: ₹1,000–₹5,000.
- 270A — under-reporting: 50%–200% of tax.
- 271A — books not maintained: ₹25,000.
- 276C — wilful evasion > ₹25 lakh: 6 months–7 years jail.
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