Reply to an income tax notice on the e-filing portal under Pending Actions > e-Proceedings, by the date printed on it: 15 days for a 139(9) defective return, 30 days for a 143(1)(a) adjustment and 7 to 30 days for a 148A show-cause notice. CA-led reply from ₹1,299 for scrutiny, reopening, defective return and demand notices.
Most notices about FY 2025-26 and earlier years are issued under the Income-tax Act, 1961, so the section printed on the notice is the one to follow. The deadline is always the date on the notice; the usual periods are below.
| Notice | What it means | Usual time to reply | What you do |
|---|---|---|---|
| 143(1) intimation | Return processed: refund, demand or no change | No reply if you agree | Pay the demand, or seek rectification under Section 154 if it is wrong |
| 143(1)(a) proposed adjustment | CPC wants to adjust a figure before processing | 30 days from issue | Agree or disagree with each variance in e-Proceedings |
| 139(9) defective return | Return incomplete or filed in the wrong form | 15 days | Upload a corrected return, or disagree with reasons |
| 142(1) inquiry | Officer wants documents or information | As stated in the notice | Submit documents in e-Proceedings |
| 143(2) scrutiny | Return selected for detailed assessment | As stated in the notice | Written submissions, then hearings by video if needed |
| 148A show-cause | Officer believes income escaped tax | 7 to 30 days, extendable on request | Detailed reply with evidence against reopening |
| 156 demand | Tax payable after an assessment | 30 days | Pay, or appeal and apply for a stay |
| 245 refund adjustment | Refund to be set off against an old demand | As stated in the communication | Agree, or show the demand is paid or wrong |
If the mismatch is genuine income you left out and no notice has yet been issued for that year, an updated return (ITR-U) costs far less than a reassessment. Our ITR filing team can prepare it.
| Notice ignored | Likely consequence |
|---|---|
| 139(9) | The return is treated as invalid, as if never filed |
| 143(1)(a) | The adjustment is made and a demand or reduced refund follows |
| 142(1) or 143(2) | Penalty of ₹10,000 under Section 272A and a best-judgment assessment under Section 144 |
| 148A | The officer decides on reopening without your side of the case |
| 156 | Interest on the unpaid demand and recovery action, including adjustment against refunds |
Pick the speed and depth that matches your need. Same quality, same CA team — only the timeline changes.
Timeline: 7–10 days
Timeline: 10–15 days
Timeline: 15–30 days
Every price above is a professional fee, excluding GST and government charges. 50% upfront, 50% on delivery.
Forward the notice PDF + supporting documents (ITR, Form 16, bank statements, etc.)
CA reviews the notice, identifies issues, drafts a response.
Reply submitted on the IT portal (e-assessment).
We respond to follow-up questions, attend hearings if needed.
Tell us your requirement, a CA will call you in 30 minutes.
Not complying with a notice attracts its own penalty and can lead to a best-judgment assessment. Separately, income found under-reported can attract a penalty of 50% of the tax on it, rising to 200% where it is misreported.
Reviewed by the CorporateWalla CA team before anything is filed.
Most notices can be resolved via e-assessment, no physical visit needed.
We build a complete audit trail of your response for future reference.
