Here are 8 types of tax notices which salaried employees can get after filing ITR
Income Tax Notice Section 143(1)(a)
Main Reason for this tax notice: The tax department has identified a possible mismatch or apparent error while processing your income tax return. This could relate to deductions claimed, tax credits, or information reported by employers, banks or other institutions.
How to reply to this income tax notice: Read the proposed adjustment carefully and compare it with your tax records. If the adjustment is correct, accept it. If not, submit an online response with supporting evidence before the deadline.
Income Tax Notice Section 139(9)
Main Reason for this tax notice: Issued when the Income Tax Return (ITR) is found to be defective due to missing information, incomplete disclosures, or other prescribed defects.
How to reply to this income tax notice: Rectify the defects and file the corrected return within the specified time. Failure to do so may result in the income tax return being treated as invalid.
Income Tax Notice Section 142(1)
Main Reason for this tax notice: Issued to seek additional information, documents, or explanations required for making an assessment or to require filing of an income tax return where one has not been filed.
How to reply to this income tax notice: Furnish the information or do(cuments sought through the e-proceedings portal within the prescribed timeline. Ensure the response is complete and supported by relevant records.
Income Tax Notice Section 143(2)
Main Reason for this tax notice: Issued when the income tax return (ITR) is selected for scrutiny to verify the correctness of income reported, deductions claimed, exemptions, or other tax positions.
How to reply to this income tax notice: Respond to all queries with supporting evidence and cooperate during the assessment proceedings. Timely compliance is essential.
Income Tax Notice Section 148
Main Reason for this tax notice: Issued where the Assessing Officer proposes to reassess income believed to have escaped assessment, subject to the conditions and safeguards prescribed under the Income-tax Act.
How to reply to this income tax notice: Carefully examine the basis of the notice, file the return as required, and submit a detailed response. Professional advice is advisable in such cases.
Income Tax Notice Section 245
Main Reason for this tax notice: Issued when the tax department proposes to adjust a tax refund against an outstanding demand relating to another assessment year.
How to respond to this tax notice: Verify whether the outstanding tax demand is correct. Accept the adjustment if valid, or file an online objection with supporting evidence if the demand is disputed or has already been paid.
Income Tax Notice Section 154
Main Reason for this tax notice: Issued to rectify a mistake apparent from the record, such as clerical, arithmetical, or other obvious errors in an order.
How to respond to this tax notice: Review the proposed rectification and respond if required. Where the mistake is genuine, the rectification should be accepted; otherwise, submit objections with supporting reasons.
Income Tax Notice Section 263
Main Reason for this tax notice: Issued when the Commissioner considers that an assessment order passed by the Assessing Officer is erroneous and prejudicial to the interests of the Revenue, and proposes to revise the order.
How to respond to this tax notice: File a detailed written submission explaining why the assessment order is neither erroneous nor prejudicial to the Revenue, along with supporting legal and factual evidence. Professional representation is generally recommended.
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