How to Reply to an Income Tax Notice in India: Types and Time Limits

Wondering how to reply to an income tax notice in India? Most notices are routine and can be answered online within minutes through the e-Proceedings facility on the income tax portal. What matters is identifying which section the notice is issued under, because that determines what the department wants and how much time you have to respond. Ignoring a notice is the one option that always makes things worse, since it can lead to a best judgment assessment, penalties or an invalid return.

This guide explains the common types of income tax notices, the response timelines that typically apply, and the step by step process to submit a reply on the e-filing portal.

Common Types of Income Tax Notices

An intimation under Section 143(1) is the most common communication. It is generated after automated processing of your return and shows whether the department accepts your figures, proposes an adjustment, raises a demand or grants a refund. If an adjustment is proposed, a response is generally sought within 30 days. A notice under Section 139(9) means your return is defective, for example due to missing schedules or mismatched details, and you typically get 15 days from receipt, or the period specified in the notice, to rectify it.

A notice under Section 142(1) is a preliminary inquiry asking you to file a return or furnish documents and information. A notice under Section 143(2) means your return has been selected for scrutiny assessment. A notice under Section 148 signals that the department believes income has escaped assessment and reassessment is proposed; the notice itself specifies the time within which you must file a return or reply, commonly around 30 days. A demand notice under Section 156 asks you to pay tax, interest or penalty within the time stated in the notice. Refund related mismatches can often be resolved alongside the notice response on the same portal.

Step by Step: Replying Through e-Proceedings

First, verify the notice. Every genuine communication carries a Document Identification Number (DIN), which you can authenticate on the income tax portal. Then log in at incometax.gov.in with your PAN, go to Pending Actions and open e-Proceedings to see all outstanding notices. Read the annexure carefully to understand exactly what is being asked.

Prepare your response with supporting evidence: Form 16, bank statements, capital gains statements, deduction proofs or books of account as relevant. For a defective return notice you can agree and upload a corrected return, or disagree and record your reasons. For scrutiny and inquiry notices, upload point wise replies with documents in the prescribed formats. Submit before the deadline and download the acknowledgement. If you need more time, request an adjournment through the portal well before the due date. Keep your PAN active and linked, since processing issues often trace back to basics like PAN and Aadhaar linking.

What Happens If You Do Not Respond

Failure to reply to a defective return notice can render your return invalid, which may mean loss of carried forward losses, exemptions and refunds. Silence in scrutiny or reassessment proceedings allows the officer to complete a best judgment assessment on available material, usually unfavourable, and penalty and prosecution provisions can follow in serious cases. Interest keeps accruing on unpaid demands while you delay, and repeated non compliance with statutory notices can itself attract penalties independent of the underlying tax. Deadlines matter, and the compliance calendar keeps shifting, as summarised in these Aadhaar, PAN and ITR changes effective July 2026.

If You Disagree With the Outcome

A reply is not the end of the road. If the assessment or adjustment goes against you, you can seek rectification of mistakes apparent from the record, or challenge the order in appeal. The appellate ladder runs from the Commissioner (Appeals) to the Income Tax Appellate Tribunal and beyond, and is explained in this guide on filing an income tax appeal before CIT(A) and ITAT. Professional advice is worthwhile for reassessment notices and high value scrutiny, where procedural objections can be decisive.

Related Reading

Start with the basics in this guide to filing your income tax return online for 2026.

If a refund is stuck, see how to claim a TDS refund online.

Key Takeaways

Identify the section first: 143(1) is an automated intimation, 139(9) a defective return, 142(1) an inquiry, 143(2) scrutiny, 148 reassessment and 156 a demand. Respond within the time stated in the notice, typically 15 days for defective returns and about 30 days for most others. Reply online through e-Proceedings on the income tax portal with documentary support, and seek adjournment if needed rather than missing the deadline. Non response risks an invalid return, best judgment assessment and penalties, while adverse outcomes can be contested in appeal. Always verify the notice's Document Identification Number on the portal before responding, and preserve acknowledgements for every submission so you can prove compliance later.