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About this tool
Understand what an income tax notice under section 139(9), 143(1), 143(2), 148 or 245 means, how long you have to reply and what to do next.
This explainer decodes the section number printed on an Indian income tax notice — 139(9), 143(1), 143(1)(a), 142(1), 143(2), 148A, 148, 245, 156, 133(6) or 131(1A) — and tells you what it means, how many days the Income-tax Act, 1961 allows for a reply, and what happens if you miss the window. Enter the date on the notice and it counts down to the reply deadline. It is for individual taxpayers and small businesses who want to understand a communication from the department before deciding whether they need professional help.
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Eleven of the most common notices, each with its own reply window and consequence.
Enter the notice date and see the exact reply-by date and days remaining.
Ordered actions for the e-filing portal instead of a restatement of the statute.
It is the automated intimation issued after your return is processed, showing your figures against the department's computation. It is not a scrutiny notice; no reply is needed when the two columns match, but if it raises a demand, section 220(1) gives you 30 days to pay or respond.
Fifteen days from the date the defect is intimated, and the assessing officer can extend that on a written request. If the defect is not cured, the return is treated as never having been furnished, which can cost you the carry-forward of losses.
No. A section 143(2) scrutiny notice examines a return you have already filed and must be served within three months from the end of the financial year in which the return was furnished. A section 148 notice reopens an earlier year for income that escaped assessment, and must be preceded by the show-cause procedure in section 148A.
Consequences vary by section: a best-judgement assessment under section 144, a penalty of Rs 10,000 per default under section 272A for ignoring 142(1) or 133(6), interest at 1% per month under section 220(2) on an unpaid demand, and automatic set-off of refunds under section 245. Reply on the e-filing portal even if you disagree, and consult a chartered accountant for scrutiny or reassessment notices.