An income tax notice is a formal message from the department asking you to explain, correct or add to your tax information, and most of them can be answered online on the e-filing portal within the time stated in the notice. The section number printed at the top tells you what is being asked: a simple adjustment, a defective return, a request for documents, or a reopening of an old year.
Do not ignore any notice. Missing a deadline can turn a small query into a best judgment assessment or a penalty. This hub explains each common notice for returns of AY 2026-27 and earlier under the 1961 Act, how to check it is genuine, and points to the related guides, starting with the Income-tax Act, 1961.
Quick facts
Where notices appear
Pending Actions, then e-Proceedings, on the e-filing portalCheck it is genuine
Authenticate notice/order issued by ITD, using the DINDefective return, 139(9)
Usually 15 days to fixDemand, 156
Pay or respond within 30 daysShow cause before reopening, 148A
Reply within the time the notice allowsUnder-reporting penalty, 270A
50% of tax; 200% for misreportingNew law
Notices for tax year 2026-27 onward cite the 2025 Act
Common income tax notices at a glance
| Section | What it means | Usual time to respond | What to do |
|---|---|---|---|
| 143(1)(a) | Proposed adjustment to your return, such as a mismatch with Form 26AS | 30 days | Agree or disagree online with reasons |
| 143(1) | Intimation after processing: refund, demand or no change | Not a query | Check the figures; act only if there is a demand |
| 139(9) | Return is defective, for example wrong ITR form or missing schedules | 15 days | File a corrected return in response |
| 142(1) | Inquiry: file a return or produce documents | Date in the notice | Upload the return or papers on e-Proceedings |
| 143(2) | Return picked for scrutiny | Date in the notice | See the scrutiny guide and reply in detail |
| 133(6) | Request for information, often to verify a large transaction | Date in the notice | Give the information with proof |
| 131 and 131(1A) | Summons to give evidence or produce records | Date in the summons | Attend or respond as directed, with documents |
| 148A | Show cause before reopening an old year | Time stated in the notice | Reply with facts; this is the best stage to stop a reopening |
| 148 | Reassessment: the year is reopened | Time stated | File the return asked for, then answer queries |
| 156 | Notice of demand after an order | 30 days | Pay, or file an appeal and seek a stay |
| 245 | Proposal to adjust a refund against old demand | 30 days | Agree, or show that the demand is wrong |
Other guides on Acts, rules and notices
| Guide | Use it when |
|---|---|
| Income Tax Act, 1961 | The old law behind notices for AY 2026-27 and earlier |
| Income Tax Act, 2025 | The new law for tax year 2026-27 onward |
| Scrutiny assessment | What happens after a 143(2) notice |
| Income tax rules | Rules and forms the department relies on |
| Section 139(1) filing duty | Whether you had to file at all |
| Appeals (CIT(A), ITAT) | What to do if you disagree with the final order |
Why an income tax notice for mismatch arrives
The department receives data from banks, registrars, mutual funds, employers and companies through statements of financial transactions, TDS returns and Form 61A filings. It shows up in your AIS. When your return does not match it, the system flags the gap.
- Interest left out. FD or savings interest in the AIS not shown in the return.
- TDS claimed but not in Form 26AS. Often because the deductor filed late or quoted a wrong PAN.
- Large cash deposits in a savings account, such as ₹10 lakh or more in the year.
- Share or mutual fund sales not reported as capital gains.
- Deductions that look inflated, such as rent or donations claimed without matching records; salaried people receive many such queries.
Before filing, compare your figures with the AIS and Form 26AS. If you spot a gap after filing, a revised or updated return is often cheaper than waiting for a notice.
Income tax notice on land purchase
A land purchase income tax notice usually follows a property deal reported by the sub-registrar. Purchases or sales of immovable property of ₹30 lakh or more are reported to the department. If your return shows income that seems too low to fund the purchase, or you did not file, an inquiry under 133(6) or 142(1), or a 148A show cause for an old year, can follow.
Example. Mohan, who earns ₹6 lakh a year and did not file a return for AY 2024-25, buys a plot for ₹45 lakh. The registrar's report reaches the department, and he receives a notice asking for the source of funds. A reply showing a ₹30 lakh home loan, ₹10 lakh from the sale of his old flat and ₹5 lakh of savings, with bank statements, explains the purchase. Without proof, the unexplained part can be taxed at 60% under section 115BBE, plus surcharge and cess.
How to check and answer a notice online
- Check the notice is genuine: on the home page of the e-filing portal, use Authenticate notice/order issued by ITD and enter the DIN or details.
- Log in and go to Pending Actions, then e-Proceedings, to see the notice and its due date.
- Read the section, the year and exactly what is asked. Download the notice for your records.
- Prepare the reply with documents in PDF: bank statements, Form 16, sale deeds, rent receipts.
- Choose Submit Response, upload the reply and attachments, and save the acknowledgement.
- If you need more time, request an adjournment through the same screen before the due date.
Penalty sections linked to notices
| Section | When it applies | Penalty |
|---|---|---|
| 270A | Under-reported income | 50% of tax on it; 200% if misreported, such as fake claims |
| 271(1)(c) of Income Tax Act | Concealment, for older years before 270A took over | 100% to 300% of tax sought to be evaded |
| 271AAC | Income taxed under 115BBE | 10% of the tax on that income |
| 271B | Tax audit not done when required | 0.5% of turnover, up to ₹1,50,000 |
| 271D | Cash loan or deposit of ₹20,000 or more taken in breach of 269SS | Equal to the amount taken |
Under 270AA you can seek immunity from the 270A penalty if you pay the tax and interest in the demand within the time allowed and do not appeal, except in misreporting cases. Apply within one month from the end of the month in which the order is received.
Mistakes people make with notices
| Error | Better response |
|---|---|
| Ignoring an email because it looks like spam | Verify the DIN on the portal; then reply |
| Replying after the due date | Ask for an adjournment before the date if you need time |
| Sending a reply with no documents | Attach proof for every figure you explain |
| Paying a demand you believe is wrong | Disagree online first, or appeal within 30 days of the order |
| Clicking links in a message that asks for a password or card number | The department never asks for these; report the message |
This hub explains income tax notices in general terms only. Every notice turns on its own facts, so read yours on the e-filing portal and take advice from a chartered accountant where the amount is large.
Sources we checked
- Income-tax Act, 1961, sections 133(6), 139(9), 142(1), 143, 148A and 148
- Income-tax Act, 1961, sections 270A and 270AA
- E-filing portal help: e-Proceedings
Frequently asked questions
How to check an income tax notice is real?
Use the Authenticate notice/order issued by ITD service on the e-filing portal home page. A genuine notice has a document identification number that the portal will confirm.
What is section 142(1) of Income Tax Act?
It is an inquiry notice. It asks you to file a return if you have not, or to produce accounts and documents the officer needs for an assessment.
Why would I get a 148A notice?
It is the show cause step before an old year is reopened. You are given time to explain why reassessment is not needed, and the officer must pass an order before a notice under section 148 of Income Tax Act can follow.
What is 270A of Income Tax Act?
Section 270A is the penalty for under-reported income: 50% of the tax on it, rising to 200% when the income is misreported.
Why are income tax notices rising for salaried employees?
The department now matches returns with employer data, AIS entries and claims such as HRA and donations. Claims that do not fit the records draw queries.
When does the department use section 133(6) of Income Tax Act?
It lets the department call for information from you or others, such as banks, to verify a transaction. Reply with facts and proof by the date given.