How to Reply to an Income Tax Notice: Verify, Understand and Respond Online
How to reply to an income tax notice: verify it on the e-filing portal, identify the type and law, gather records and respond on e-Proceedings in time.
Short answer
Log in to the income tax e-filing portal, open e-Proceedings and confirm the notice is genuine using its DIN. Identify the type, the tax year and whether it is issued under the Income-tax Act 1961 (for older years) or the Income-tax Act 2025. Gather the records it asks for, draft a point-by-point response with evidence, and submit it online before the deadline, seeking an adjournment if needed.
- Where to respond
- e-Proceedings on incometax.gov.in
- Verify authenticity
- Check the Document Identification Number (DIN)
- Older years
- Notices cite the Income-tax Act 1961
- From tax year 2026-27
- Income-tax Act 2025 applies
- Assessment mode
- Largely faceless
- Appeal
- To Commissioner (Appeals) within time allowed
Which law applies to my notice?
The Income-tax Act 2025 replaced the 1961 Act from 1 April 2026 and uses 'tax year' instead of previous year and assessment year, with new section numbers. Notices about income up to financial year 2025-26 continue to be governed by the 1961 Act, so they will cite familiar sections such as 143(1), 143(2) or 148. Notices for tax year 2026-27 onward will cite the 2025 Act. Read the section quoted on the notice carefully before responding.
Common types of notices
Most notices fall into a handful of categories, shown below with their 1961 Act references since most current notices relate to earlier years. The response and deadline differ for each.
| Notice (1961 Act reference) | What it means | Typical response |
|---|---|---|
| Intimation after processing (s.143(1)) | Adjustments or demand on processing the return | Agree, disagree online or seek rectification |
| Defective return (s.139(9)) | Return incomplete or inconsistent | Correct within 15 days |
| Scrutiny (s.143(2) / 142(1)) | Detailed examination of the return | Submit documents and explanations |
| Income escaping assessment (s.148A / 148) | Department believes income was missed | Reply to show cause; file return if required |
| Demand notice (s.156) | Tax payable after assessment | Pay, seek stay or appeal |
| TDS default intimation | Short deduction or late filing | Correct statement or pay |
Step one: verify and diarise
Fake tax emails are common, so log in to the portal rather than clicking links. Every genuine communication carries a DIN that can be verified on the portal. Note the response date, which is usually stated on the notice. If the notice relates to a mismatch with AIS, TIS or Form 26AS, download those statements first, because many issues are simple reporting differences.
Step two: prepare the response
Reconstruct the issue from your own records. For a company, that means ledgers, bank statements, invoices, TDS certificates, board minutes and audit reports. Answer each question in order, attach documents with clear labels, and explain any difference with a reconciliation. Cite the relevant provision or judgment where a legal position is taken. Avoid volunteering unrelated information, but never give incomplete or inaccurate replies.
- Notice and any annexure
- Return, computation and audit report for the year
- AIS, TIS and Form 26AS
- Bank statements and ledgers
- Invoices, agreements and TDS certificates
- Reconciliation of the disputed amount
Step three: submit, follow up and appeal
Upload the response under e-Proceedings, keep the acknowledgement and watch for further questions. If you need more time, request an adjournment online with reasons before the deadline. Faceless assessments allow a request for a personal hearing by video conference in specified cases. If the final order is adverse, you can seek rectification of mistakes apparent from the record or appeal before the Commissioner (Appeals) within the time allowed, which was 30 days from the order under the 1961 Act.
Common mistakes
Ignoring a notice because it looks minor, responding after the deadline, replying with bulk unindexed documents, or paying a demand without checking whether TDS credit was missed are the usual errors. A missed deadline can lead to a best-judgment assessment and penalty proceedings.
Step by step
- 1Log in to the portal
Open Pending Actions and e-Proceedings.
- 2Verify the DIN
Confirm the notice is genuine.
- 3Identify type and law
Note the section, tax year and Act cited.
- 4Diarise the deadline
Record the response date and plan adjournments if needed.
- 5Download AIS and 26AS
Compare with your return to spot mismatches.
- 6Prepare reply
Answer each point with documents and reconciliations.
- 7Submit online
Upload under e-Proceedings and save the acknowledgement.
- 8Track the outcome
Respond to follow-ups; rectify or appeal if needed.
Related services
Sources
Written by the Refogo Editorial Team from the official sources above and checked on 2026-10-31. Laws, rates and due dates change, and authorities often extend deadlines, so confirm your own case with a qualified professional. This is general information, not legal or tax advice. Read our editorial policy or report an error to support@refogo.com.
Common questions
How do I check if an income tax notice is genuine?
Log in to the e-filing portal and verify the DIN on the notice. Genuine notices also appear under e-Proceedings or Pending Actions.
What happens if I don't respond to a notice?
The officer can complete the assessment on available information and may initiate penalty proceedings.
Can I ask for more time?
Yes. Request an adjournment online before the due date, giving reasons.
Do old-year notices follow the new Act?
No. Income up to FY 2025-26 remains governed by the Income-tax Act 1961, so notices cite its sections.