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Tax notices

You have a tax notice and you do not know the section

The PDF is in the inbox. The section number is on it. You want the page that matches that number, and the date that matters.

Something from the income-tax department has arrived. It may be an intimation, a list of documents, a show-cause, or a demand. You cannot tell from the subject line which one it is, and you do not want to answer the wrong thing.
Last reviewed: 28 October 20266 min readBy Vipul Sharma, Founder · Reviewed by Preetesh Maloo, CA

Confirm this with a practising CA before you act. The answer depends on the year and your documents.

The short answer

The section is on the first page of the communication, next to the . Match that section to the row below and open that page. A text message with no section is not one of these notices. Check it on the SMS and email page. The date that binds you is the date written on the notice, not a date from a general article.

Send the first page of the notice

A practising CA will name the section and tell you what the reply needs. You stay where you are.

Senior CA who specialises in NRI tax · we deal with the tax officer, you don't

Read the first page

Find three things: the section, the year, and the date by which a reply is asked for. The is what you check on the if you are unsure the PDF is the department's.

Reply through the e-filing account, in e-proceedings, for a notice that is there. Do not send the documents only by email to the address that forwarded the PDF.

Match the section on the first page

What the notice saysWhat it isOpen this
, or 143(1)(a)The return was processed, or a change is proposedIntimation
The return is defectiveDefective return
Documents, or a return, are asked forWhat to send
The return is selected for scrutinyScrutiny
A show-cause before an old year is reopenedShow-cause
The old year is reopenedReassessment
A refund is being set off against an old demandRefund set-off
Section 156A demand to payDemand
or 270AAA penalty, or a request for immunityPenalty

Faceless hearings sit under section 144B. That procedure is on the faceless assessment page. If the section is not in this table, the notice still names it. Send the first page rather than guessing.

Send a photo of the first page, and we will name the section and the reply that matches it.

A message with no section

An does not arrive as one of the sections above. It asks you to confirm a transaction on the . Start on the SMS and email page. A foreign-asset message may belong on FAST-DS or on Schedule FA. Those are disclosures, not a section 143(1) demand.

What's involved

What the CA actually does

  1. 1

    We name the section from the first page

    And the page on this site that already answers it, so you are not reading the wrong deadline.

  2. 2

    We list what the notice actually asks for

    The annexure, not a generic pack.

  3. 3

    We file the reply on the portal

    Through the e-filing account, within the date the notice itself gives.

What to have ready

Documents you'll typically need

  • The first page, showing the section, the year and the reply date
  • Any annexure that lists documents

References on this page

  • Compliance Portal: e-proceedings are separate from an e-campaign. https://www.incometax.gov.in/iec/foportal/help/view-and-submit-compliance-faq
  • Each linked page cites the section it covers. This page does not restate those deadlines.

Frequently asked questions

Common questions

Open the PDF. The section is on the first page. Use the table on this page. The subject line is not the section.

Use the section the notice says it is issued under. A demand under section 156 can travel with an intimation under section 143(1). Both pages apply. Read the intimation page first if the figure comes from processing the return.

Not yet. Use the SMS and email page, log in, and see whether a campaign or a proceeding exists. Come back here when a communication with a section is in the account.

The date is the one printed on the notice. This page does not replace it with a typical number of days.

The exceptions that change the answer

Where the general rule stops applying to you

Every rule below has a carve-out, a cut-off date or a condition that flips the answer. These are the ones that decide real cases.

Time to respond to a s.143(1) intimation

Right now: 30 days from the intimation to respond before the adjustment is confirmed

Where it works differently

The 30 days lapse with no reply
The proposed adjustment is made and a demand follows. The remedy shifts to rectification under s.154 or a first appeal.
First proviso to s.143(1)(a).
The taxpayer is abroad
Intimations arrive by email and on the portal only. A stale email on the PAN record is the single commonest reason an NRI misses this window.
Electronic service under s.282.

Commonly got wrong

  • An intimation is just information, nothing to do. It carries a 30-day window; ignoring it converts a proposal into a demand.A section 143(1) intimation gives you 30 days to respond. After that the adjustment stands and you are into rectification or appeal.

Send the first page of the notice

A practising CA will name the section and tell you what the reply needs. You stay where you are.

Senior CA who specialises in NRI tax · we deal with the tax officer, you don't

Send the first page of the notice

A practising CA will name the section and tell you what the reply needs. You stay where you are.

No card, no obligation. All certification and filing work is handled by ICAI-registered practising Chartered Accountants.