Receiving an income-tax notice can be confusing and stressful. Not every notice means tax demand or wrongdoing, but how you respond matters.
This page is a starting point to understand the most common income-tax notices, what they mean, and where to find clear, practical guidance on responding correctly.
First Things First: Don’t Panic
Most income-tax notices are:
- Automated
- Procedural
- Curable if handled on time
Problems arise not because of the notice, but because of:
- Ignoring it
- Responding incorrectly
- Missing statutory timelines
Use this page to identify your notice and go to the correct next step.
1. CPC Intimation / Adjustment (Section 143(1))
You receive this after filing your return.
It may:
- Accept the return
- Increase income
- Reduce refund
- Raise a demand
👉 Start here if your income was increased by CPC:
CPC 143(1) Adjustment – What You Can Do When Income Is Increased
(Explains scope of CPC, mistakes, rectification and appeal.)
2. Defective Return Notice (Section 139(9))
This notice means your return has technical defects, not that income is concealed.
Common issues:
- Wrong ITR form
- Missing schedules
- Incomplete balance sheet / P&L
👉 Start here if your return is marked defective:
Defective Return Under Section 139(9) – Step-by-Step Fix Without Panic
(Time limits, consequences, and how to cure defects safely.)
3. Scrutiny Notice (Section 143(2))
This notice means your return has been selected for detailed examination.
Key point:
- No scrutiny assessment is valid without a proper 143(2) notice
👉 Start here if you received a scrutiny notice:
143(2) Notice – When It Is Valid and When It Can Be Challenged
(Jurisdiction, limitation, and common defects.)
4. Information / Query Notice (Section 142(1))
This notice seeks documents, explanations, or clarifications.
Danger:
- Over-disclosure
- Casual statements
- Inconsistent replies
👉 Start here before replying:
142(1) Notice – How to Respond Without Creating Problems
(What to answer, what not to volunteer, and how to stay safe.)
5. Reassessment Notices (Sections 148 / 148A)
Reassessment is not automatic anymore.
Strict procedure must be followed.
Common grounds for challenge:
- Defective 148A procedure
- Mechanical approvals
- Limitation issues
👉 Start here if you received a reassessment notice:
Difference Between Section 148, 148A and 151 – Explained Simply
Important Reassessment Defences
If your reassessment notice falls into these categories, it may be invalid:
- Based only on audit objection
→ Reassessment Based on Audit Objection – Key Case Laws - Issued beyond limitation period
→ Reassessment Time-Barred – Key Case Laws on Limitation - Weak or mechanical 148A(b) show-cause
→ How to Reply to a 148A(b) Notice – Practical Reply Structure
6. Rectification (Section 154)
Many CPC and assessment mistakes can be corrected without appeal.
Use rectification only for:
- Apparent mistakes
- Clerical / arithmetical errors
- Credit mismatches
👉 Start here if you want a quick correction:
Section 154 Rectification – When It Works and When It Fails
How This Site Is Structured
To help you navigate logically:
- Notices → What the department is asking
- Procedure → How to respond safely
- Case Law → When notices can be challenged
- Checklists → What documents and steps matter
Each article links to the next logical step, so you don’t waste time or make mistakes.
Final Word
Income-tax law is procedural.
Most disputes are won or lost at the notice stage, not later.
Use this page as your starting point, identify your notice, and follow the correct path.