The timeline for income tax notices has seen updates this year, and taxpayers are keen to access the newly revised schedule. The Income Tax Department has released a fresh tax chart delineating the deadlines for dispatching various income tax notices. This chart also clarifies the sections applicable for each notice in the event of a tax provision breach. Continue reading to find out how, why, and when you could potentially receive an income tax notice.
What the Income Tax Department has stated about tax notice delivery
Below are the timelines and types of assessments associated with the different income tax notices you may receive if you violate several tax regulations:
Section 143 (1) – Summary Assessment: “To complete the assessment, it should be finalized within 9 months from the conclusion of the financial year in which the return has been submitted,” the tax department stated. Consequently, for income accrued during the financial year 2023-24, with the ITR filed in 2024-25, the deadline for receiving this notice will be December 31, 2025.
A summary assessment intimation notice under Section 143(1) is sent to the taxpayer once the tax department has finished processing the submitted income tax return (ITR). This notice allows you to verify the tax calculations you reported through the ITR and those accepted by the tax department. If there is any tax refund owed to you, the notice will detail that amount.
Section 143(3) – Scrutiny Assessment: “This notice must be delivered within 3 months from the end of the financial year in which the return is filed. The assessment for this section is to be completed within 12 months from the conclusion of the Assessment Year when the income was initially assessable. In cases involving an updated return, the 12-month limit begins at the end of the financial year in which the updated return is filed,” according to the Income Tax Department. Thus, for this instance, the notice must be sent by June 30, 2025, and the assessment should be completed by March 31, 2026.
The Income Tax Department has two principal roles: enforcing tax law and serving taxpayers. Historically, before the digital age, the IT Department would publish advertisements in newspapers regarding due dates for filing returns and paying advance tax. In the current digital era, the department is leveraging all platforms, including its official website, to share compliance timelines as part of taxpayer services.
A Scrutiny Assessment notice under Section 143(3) is issued if the tax department uncovers any evidence of suspicious reporting in your submitted ITR. “According to the guidelines set by the tax department each year (including categories deemed high risk), a specific percentage of filed tax returns are selected for scrutiny assessment. To enhance efficiency and accountability, this scrutiny process is conducted without face-to-face interaction.
Notices are sent to taxpayers via email, and they are also accessible in their e-filing accounts under the ‘e-proceedings’ tab. Taxpayers must respond to the notices issued by the officer, providing explanations and necessary documentary proofs. Should the tax officer disagree with any aspect of the computations submitted, they are obliged to issue a show-cause notice. Ultimately, the assessment is concluded with the issuance of an assessment order under Section 143(3), which may either accept the income return or include additions to the income or deny any claimed deductions.
Section 144 – Best Judgement Assessment: “This notice is served within 12 months from the end of the Assessment Year in which the income was initially assessable,” declared the tax department. In the situation above, the deadline for this notice will be March 31, 2026.
Income Tax Notice Timelines
| Section | Type of Assessment | Notice Issuance Timeline | Assessment Completion Timeline |
|---|---|---|---|
| Section 143(1) | Summary Assessment | N/A | Within 9 months from the end of the financial year in which the return is furnished |
| Section 143(3) | Scrutiny Assessment | Within 3 months from the end of the financial year in which the return is furnished | Within 12 months from the end of the Assessment Year when the income was first assessable |
| Section 144 | Best Judgment Assessment | N/A | Within 12 months from the end of the Assessment Year when the income was first assessable |
| Section 147 | Re-assessment | – Until 31-08-2024: Within 3/10 years from the end of the relevant assessment year in which income has escaped assessment<br>- From 01-09-2024: Section 148 notice to be issued within 3 years and 3 months or within 5 years and 3 months from the end of the relevant assessment year in which income has escaped assessment; Section 148A notice to be issued within 3 years or within 5 years from the end of the relevant assessment year in which income has escaped assessment | Within 12 months from the end of the financial year when notice for reassessment was served |
| Fresh Assessment | N/A | N/A | Within 12 months from the end of the financial year in which the order was received or passed |
| Effect of Appeal Results | N/A | N/A | Within 3 months from the end of the month in which the order was received or passed |
| Direction Findings | N/A | N/A | Within 12 months from the end of the month in which such order is received or passed |
| Partner Assessment | N/A | N/A | Within 12 months from the end of the month in which the assessment order is passed in case of the firm |