Income Tax Notice Response — Common Notices + How to Respond (2026)
Income tax notice response — common notices (143(1), 139(9), 148, 142(1)), how to respond, timeline, penalties. From ₹1,999. CA-led.
Receiving an income tax notice can be stressful, but most are routine and easy to respond to. In this guide, we cover the common notices, how to respond, and the timeline.
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 | Pre-show cause (new) | Notice before issuing 148 (post Apr 2022) |
| 156 | Demand notice | Tax demand after assessment / reassessment |
| 245 | Set-off of refund against demand | Refund to be adjusted against pending demand |
| 197 | Lower TDS certificate | Application for lower / nil TDS certificate |
| 195 | Foreign remittance | Approval for foreign remittance |
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 you disagree: file response within 30 days (revised return under 154).
139(9) — Defective Return
ITR is defective (missing data, wrong ITR form, mismatch). Response: file defective return correction within 15 days. 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 (typically 7-30 days). Common requests: bank statements, invoices, property documents, capital gains proof.
143(2) — Scrutiny
Detailed examination of your return. Officer has specific queries. Response: attend hearing + submit documents + provide explanations. Most scrutiny cases are resolved with documentation. If not: assessment order under 143(3).
148 / 148A — Income Escaping Assessment
Officer believes income has escaped assessment. For amounts > ₹50L, must follow 148A process (issue notice + give opportunity to be heard before passing order). Response: file response + provide evidence + attend hearing. Time: typically 30 days.
How to Respond to a Notice
- Step 1: Read the notice carefully (section + reason + deadline)
- Step 2: Gather all required documents
- Step 3: Consult a CA / tax expert (most notices need professional response)
- Step 4: Draft the response (cover letter + documents)
- Step 5: Submit online (IT portal) or in person (for personal hearing)
- Step 6: Follow up with the officer if no response in 30 days
- Step 7: Appeal to CIT(A) / ITAT if order is adverse
Penalty for Not Responding
- 143(1): Best judgment assessment under 144
- 142(1): Penalty under 272A (₹10,000) for non-compliance
- 139(9): ITR is treated as invalid (loss of ITR benefits)
- 143(2): Ex-parte assessment under 144
- 148: Order under 147 (without your input)
- 156: Penalty + interest on unpaid demand
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
Cost
| Service | Cost |
|---|---|
| 143(1) response (intimation) | From ₹999 |
| 139(9) response (defective return) | From ₹1,499 |
| 142(1) response (inquiry) | From ₹2,999 |
| 143(2) response (scrutiny) | From ₹4,999 |
| 148 / 148A response (reopening) | From ₹7,999 |
| Scrutiny hearing representation | From ₹4,999 |
| CIT(A) appeal | From ₹14,999 |
| ITAT appeal | From ₹24,999 |
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: Depends on the notice: 143(1) — 30 days, 139(9) — 15 days, 142(1) — 7-30 days, 143(2) — typically 30 days, 148 — 30 days.
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).