Income tax notice received? How to reply on the e-Filing portal — 143(1), 139(9), 142(1), 143(2), 148A / 148 (Income-tax Act 1961 & Act 2025 from 1-4-2026), documents, deadlines, fake-notice scams (2026)
Plain guide when the Income Tax Department sends an intimation, defective-return notice, inquiry, scrutiny or reassessment show-cause: which Act applies (1961 for older years; 2025 from 1 April 2026 for the new tax year), how to open the notice in Pending Actions → e-Proceedings, how to reply point-wise with PDFs, common notice types, and how to spot OTP / refund scams. Educational only — not tax or legal advice. Adhiwakta does not file returns, reply to notices or appear before the Assessing Officer for you.
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Which law applies to your notice?
The Income-tax Act, 2025 (assent 21 August 2025) and the Income-tax Rules, 2026 came into force from 1 April 2026 (CBDT press release of that date) and apply to the new tax year. Income of earlier years up to financial year 2025-26 continues to be dealt with under the Income-tax Act, 1961 for assessment year 2026-27 and earlier. Always read the Act name and section number printed on the notice PDF. This guide uses the familiar 1961 section numbers that still appear on many notices for older years; the portal steps are the same either way.
First steps — do not ignore the deadline
Log in only on the official portal https://www.incometax.gov.in with your user ID / PAN. Go to Pending Actions → e-Proceedings (or the equivalent ‘Response to notice’ menu shown on your dashboard). Open the notice, download the PDF, note the document identification number (DIN), assessment year, section and the ‘response due by’ date. If you need more time, use ‘Seek adjournment’ / extension on the portal where available, with a short reason, before the deadline expires. Ignoring a notice can lead to best-judgment assessment, penalty or prosecution risk depending on the section — reply even if only to seek time or say you need to collect papers.
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Write in Hindi or English · general guidance, not legal advice
Common notice types (1961 labels you will still see)
Intimation under section 143(1) — computer processing of your return; if a tax demand or refund mismatch appears, or a proposed adjustment is shown, respond within the time on the portal (often 30 days for a proposed adjustment) with corrected figures and proofs. Defective return under section 139(9) — usually cure the defect within 15 days or the extended time, or the return may be treated as invalid. Inquiry under section 142(1) — the Assessing Officer asks for accounts, statements or presence; reply by the date in the notice. Scrutiny notice under section 143(2) — your case is selected for detailed examination; submit the questionnaires and evidence asked for. Reassessment path — before reopening, you typically receive a show-cause under section 148A with a short reply window (often 7–30 days as stated); after considering your reply the officer may drop the proposal or issue a notice under section 148 to file a return for that year. A demand notice under section 156 states tax / interest / penalty payable — check computation before paying or disputing.
How to write the reply
Answer each point in the same order as the notice. Attach clear PDF evidence: Form 16 / 16A, AIS / TIS screenshots, bank statements, sale deeds, broker contract notes, GST turnover reconciliation, investment proofs, earlier order copies. Use the portal’s ‘Submit response’ flow; do not rely only on email unless the notice expressly allows it. After submission, download the acknowledgement and save the transaction / acknowledgement number. Keep a folder with the notice, your reply PDF and all annexures. If a Chartered Accountant or tax professional helps you, still verify that the reply was actually submitted on your PAN login.
If you disagree with the demand or assessment
First use the portal rectification / grievance options where they fit (for example an obvious 143(1) mismatch). Against an appealable assessment or penalty order, file the first appeal to the Commissioner (Appeals) / National Faceless Appeal Centre within the limitation printed on the order (commonly 30 days under the 1961 framework — confirm on your order). Further appeals may lie to the Income Tax Appellate Tribunal and, on substantial questions of law, to the High Court. Paying a disputed demand is a separate strategic choice — read the stay / payment instructions on the portal and the order; this guide does not tell you whether to pay.
Fake notices and refund scams
The Department does not ask for your net-banking password, UPI PIN, OTP, or remote-access apps (AnyDesk / TeamViewer) to ‘release a refund’ or ‘stop a penalty’. Verify every notice’s DIN on the e-Filing portal. Phone or WhatsApp messages that only share a PDF link from an unknown domain are often phishing. If money has already gone in a tax scam, call 1930 and report on cybercrime.gov.in, and tell your bank in writing.
Avoid these mistakes
Do not miss the response date. Do not upload password-locked or unreadable scans. Do not give a one-line reply when the notice asked for year-wise schedules. Do not use a cyber-café login without changing your password afterwards. Do not ignore a 148A show-cause — silence makes it easier for the officer to reopen. Do not confuse an AIS information mismatch with a final demand; reconcile and explain.
How Adhiwakta can help
We do not prepare income-tax returns, reply to tax notices, compute tax, or appear before the Assessing Officer, Commissioner (Appeals) or ITAT for you, and we do not promise any result. Adhiwakta is a facilitation platform, not a law firm. We do not file cases, appear before any authority, or promise any result. Use Ask Adhiwakta to describe your situation for general guidance from an independent advocate, or start with the AI helper to organise your facts and papers. Educational only — not formal legal advice.
Have a related question?
Frequently asked questions
- Where do I reply to an income-tax notice?
- Only on the official e-Filing portal https://www.incometax.gov.in — Pending Actions → e-Proceedings. Download the notice, reply point-wise with PDF proofs, and save the acknowledgement number.
- Does the Income-tax Act, 2025 apply to my old notice?
- The 2025 Act is in force from 1 April 2026 for the new tax year. Notices for earlier years often still use Income-tax Act, 1961 section numbers. Always read the Act and section printed on your notice PDF.
- What is a section 148A notice?
- It is a show-cause notice before the Assessing Officer reopens an assessment. Reply within the time written on the notice (often 7–30 days). After your reply the officer may drop the proposal or issue a section 148 notice to file a return.
- What if I miss the response deadline?
- Ask for an adjournment on the portal if still possible. Otherwise reply as soon as you can with an explanation. Silence can lead to assessment based on available material, demand or penalty depending on the section.
- Someone called asking for OTP to stop a tax penalty. Is that real?
- No. The Department does not ask for OTP, UPI PIN, net-banking password or remote-access apps. Verify the notice DIN on the portal. If you already paid a scammer, call 1930 and report on cybercrime.gov.in.
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