Income Tax Notice Reply: Types, Deadlines and How to Respond (2026)
How to reply to an income tax notice in 2026: 143(1)(a), 139(9), 142(1), 143(2), 148A deadlines, portal steps, what happens if you miss them. From ₹1,299.
To reply to an income tax notice, log in to the e-filing portal, open Pending Actions > e-Proceedings, select the notice and submit your response with documents before the date printed on it. The usual windows are 15 days for a defective return under Section 139(9), 30 days for a proposed adjustment under Section 143(1)(a), and 7 to 30 days for a Section 148A show-cause notice.
Receiving an income tax notice can be stressful, but most are routine and easy to respond to. In this guide, updated for October 2026, we cover the common notices, how to respond, the timeline, and what to do first. Notices about FY 2025-26 and earlier years cite sections of the Income-tax Act, 1961; follow the section printed on your notice.
Reply Deadlines at a Glance
| Notice | Usual time to reply | Where to reply |
|---|---|---|
| 143(1)(a) proposed adjustment | 30 days from issue | e-Proceedings: agree or disagree with each variance |
| 139(9) defective return | 15 days from receipt | e-Proceedings: upload a corrected return or disagree |
| 142(1) inquiry | Date stated in the notice | e-Proceedings: documents and explanation |
| 143(2) scrutiny | Date stated in the notice | e-Proceedings, with video hearing if needed |
| 148A show-cause | 7 to 30 days, extendable on application | e-Proceedings: reply with evidence |
| 156 demand | 30 days | Pay, or file an appeal and request a stay |
First, Check the Notice is Genuine
Every genuine notice carries a Document Identification Number (DIN). Enter it in the Authenticate Notice/Order service on the e-filing portal home page, and confirm the same notice is listed under e-Proceedings in your own login. The department does not ask for payment through links in emails or SMS.
Common Income Tax Notices
| Section | Notice Type | Reason |
|---|---|---|
| 143(1) | Intimation | Return processed, refund issued / demand raised / adjustment made |
| 139(9) | Defective return | Return is defective (missing data, wrong ITR form, etc.) |
| 142(1) | Inquiry | Officer needs additional information / documents |
| 143(2) | Scrutiny | Officer wants to scrutinise the return (detailed examination) |
| 148 | Income escaping assessment | Officer believes income has escaped assessment (reopening) |
| 148A | Show-cause notice before reopening | Officer must hear you before issuing a 148 notice (since 1 April 2021) |
| 156 | Demand notice | Tax demand after assessment / reassessment |
| 245 | Set-off of refund against demand | Refund to be adjusted against pending demand |
| 197 (Section 395 from 1 April 2026) | Lower TDS certificate | Not a notice: your application for a lower / nil TDS certificate |
| 195 | TDS on payments to non-residents | Not a notice: queries can follow remittances to non-residents |
143(1) — Intimation
Most common notice. Sent after your ITR is processed. Informs: refund amount / additional demand / no action. If you agree: no action needed. If the intimation is wrong, apply for rectification under Section 154 on the portal, or respond to the demand as disputed. Before processing, CPC may send a separate communication under Section 143(1)(a) proposing an adjustment; you have 30 days from its issue to agree or disagree, item by item, in e-Proceedings.
139(9) — Defective Return
ITR is defective (missing data, wrong ITR form, mismatch). Response: within 15 days, choose Agree and upload a corrected return in the right form, or Disagree with your reasons. If the defect is not cured, the return may be treated as invalid, as if it was never filed. Common fixes: PAN / Aadhaar linking, missing ITR schedule, bank account mismatch.
142(1) — Inquiry
Officer needs additional information / documents. Response: submit documents within the time specified in the notice. Common requests: bank statements, invoices, property documents, capital gains proof.
143(2) — Scrutiny
Detailed examination of your return. The notice must be served within three months from the end of the financial year in which you filed the return. Officer has specific queries. Response: written submissions with documents, and a video hearing if you ask for one. Most scrutiny cases are resolved with documentation. If not: assessment order under 143(3).
148 / 148A — Income Escaping Assessment
Before reopening, the officer must issue a show-cause notice under Section 148A with the information suggesting income escaped tax, and give you 7 to 30 days to reply (extendable on application). Only after considering your reply can a Section 148 notice follow. For notices from 1 September 2024, the 148A notice must be issued within 3 years from the end of the assessment year, or within 5 years if the escaped income is ₹50 lakh or more.
Worked Example: AIS Mismatch Notice
A salaried employee files ITR-1 for AY 2026-27 showing ₹14,00,000 of salary but leaves out ₹62,000 of FD interest that appears in her AIS. CPC sends a 143(1)(a) communication proposing to add the interest. She has 30 days to answer. If the interest is hers, she agrees and the extra tax plus interest becomes a demand; if part of it belongs to a joint holder, she disagrees for that part and attaches the bank certificate. Ignoring it means the full adjustment is made.
How to Respond to a Notice
- Step 1: Read the notice carefully (section + reason + deadline)
- Step 2: Authenticate the DIN on the e-filing portal
- Step 3: Gather all required documents and compare your return with AIS and Form 26AS
- Step 4: Consult a CA / tax expert (most notices need professional response)
- Step 5: Draft the response (cover letter + documents)
- Step 6: Submit online under Pending Actions > e-Proceedings, and note the transaction ID
- Step 7: Ask for a video hearing where you need to explain in person
- Step 8: Appeal to CIT(A) / ITAT if order is adverse
Penalty for Not Responding
- 143(1)(a): the proposed adjustment is made, and a demand or a smaller refund follows
- 142(1): Penalty under 272A (₹10,000) for non-compliance
- 139(9): ITR is treated as invalid (loss of ITR benefits)
- 143(2): Penalty under 272A (₹10,000) and best-judgment assessment under 144
- 148A: the officer decides on reopening without your side of the case
- 156: Interest on the unpaid demand and recovery action
Tips for Notice Response
- Don't ignore the notice — respond within the deadline
- Don't panic — most notices are routine
- Engage a CA / tax expert — most notices need professional handling
- Maintain proper documentation + records
- Be honest + provide complete information
- Keep copies of all responses + submissions
- Track the notice status on the IT portal
- Appeal to higher authority if order is adverse
- If you find income you left out before any notice for that year, consider an updated return first
Cost
| Service | Cost |
|---|---|
| Simple notices: 143(1)(a) adjustment, 139(9) defective return, intimation (Starter, 1 round of response) | From ₹1,299 |
| Scrutiny, 148 / 148A, 263 / 264 notices, with 1 hearing (Standard) | ₹5,999 |
| All notice types including search, seizure and survey, multiple hearings (Pro) | ₹14,999 |
| CIT(A) or ITAT appeal | Quoted on scope |
Crypto trades are a frequent source of AIS mismatches; see crypto ITR filing for how Schedule VDA should be reported.
Frequently Asked Questions
Q: I received a 143(1) notice. Should I be worried?
A: No. 143(1) is an intimation, not a scrutiny. Most 143(1) notices are routine (refund issued / no demand / minor adjustment). If you agree with the intimation, no action needed.
Q: How long do I have to respond?
A: By the date printed on the notice. The usual windows are 30 days from issue for a 143(1)(a) proposed adjustment, 15 days for a 139(9) defective return, 7 to 30 days for a 148A show-cause notice and 30 days to pay a 156 demand. 142(1) and 143(2) notices carry their own dates. Ask for more time before the deadline passes.
Q: Can I respond to a notice myself?
A: For 143(1) intimation, you can respond yourself. For 139(9), 142(1), 143(2), 148, we strongly recommend professional help. Mistakes can lead to higher tax demand + penalties.
Q: What is the difference between 143(1) and 143(2)?
A: 143(1): Automated intimation after ITR processing (no human scrutiny). 143(2): Manual scrutiny by an IT officer (detailed examination + queries + hearing).
Q: How do I reply to an income tax notice online?
A: Log in to the e-filing portal, go to Pending Actions > e-Proceedings, open the notice and click Submit Response. Agree or disagree with each point, explain where you disagree, attach supporting PDFs and submit. Keep the transaction ID; a confirmation is also emailed to you. A defective-return notice is answered by uploading a corrected return.
Q: What happens if I miss the deadline to reply?
A: It depends on the notice. A 143(1)(a) adjustment is simply made, a 139(9) defect can make the return invalid, and missing a 142(1) or 143(2) notice can mean a ₹10,000 penalty under Section 272A and a best-judgment assessment. Reply late rather than not at all, and say why you were delayed.
Q: Can the department reopen my old returns?
A: Yes, through a 148A show-cause notice followed by a 148 notice. For notices from 1 September 2024, the limit is 3 years from the end of the assessment year, stretching to 5 years only where the escaped income is ₹50 lakh or more. You get 7 to 30 days to reply to the 148A notice.
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