Receive notice on filing income tax return, then know how to answer

The Income Tax Department sends a notice if any mistake is found in the ITR of an individual or entity. Which has to be answered soon. There are different types of notices from the Income Tax Department. Therefore, the answer for each category is also to be given separately. If there is any discrepancy in your income tax return, you can get a notice under several sections of the Income Tax Act. These notices can be for investigation, non-filing, delay in filing ITR, non-disclosure of income and non-payment of self-assessment tax. Let us know in which section the notice is received and how to answer it.

notice

Section 139(9)

In case of discrepancy in filing of tax return, notice under section 139(9) is received. Mistakes can include these things:-

1. If wrong ITR form is used.
2. If the tax is not paid in full.
3. If refund is claimed on tax deducted, but income is not disclosed.
4. The name in the ITR form and PAN card is not the same.
5. Tax is paid but income is not given.

How to answer?

Download the correct ITR form by visiting the official website of Income Tax (https://incometaxindia.gov.in/). Then select the option section 139(9) where there has been a mistake in the return filing. Fill the reference, acknowledgment number and fill the form with the correction. Click on e-file in response to notice u/s 139(9). Now upload the form using the password found in the notice.

Stream

Section 143(1)

You can get three types of notices under section 143(1).

1. This may be the final assessment of the returns filed.
2. It could be a refund notice. In which more tax has been paid according to the calculation of the Assessing Officer.
3. There may be a demand notice. In which less tax is filled according to the calculation of the officer.

What will need to be done?

If there is no discrepancy in the file return, then nothing needs to be done. If you are a claimant for refund, the money will be credited to the bank account. Failure to do so may request for refund. If tax is due, then it has to be paid within 30 days.

tax exemption

Section 143(1A)

Notice under this section is received when:

1. If there is a difference between the income information in the return filed and the amount of income recorded in Form 16.
2. In case of difference in tax exemption claim made by you under section 80C.
3. Difference between Chapter VIA and Form 26AS.

What will need to be done?

Contact the Assessing Officer within 30 days from the date of receipt of the notice.

return file

section 148

Notice is given if income is not included in the return filed. If the missed income is one lakh or less, then within four years of the assessment year and is more than one lakh. Then notice can be received within six years.

What to do?

The return for the relevant assessment year has to be filed.

scrutiny assessment

Section 143 (2)

This is a scrutiny assessment notice received after scrutiny of returns. It is of three types. The first is Limited Purpose, the second is Complete Scrutiny and the third is Manual Scrutiny Notice. Let us know about the three assessment notices.

1. Limited Purpose Scrutiny: Some things are taken care of in this. They are only verified.
2. Complete Scrutiny: It is sent when the tax return is found to be in error.
3. Manual Scrutiny Notice: The assessment officer decides to send this notice. It is sent after approval by the Commissioner of Income Tax.

What will need to be done?

On receipt of the notice, documents related to income and expenses will have to be carried on the due date. In contravention of this section-

1. Tax liability can be fixed by making assessment.
2. Under section 271 (1) (B), 10 thousand rupees may have to be paid.

Under 3.276(D), one year imprisonment or fine may be imposed.

Refunds

section 245

If you have claimed refund on tax paid but outstanding in your name. Then notice under section 245 is given. Through this notice, the Income Tax Department informs about the claims made by you regarding the pending demands from the previous years.