Income tax notice 2026: 143(1), 139(9), 143(2), 148 and how to reply

In short

Most notices are about a mismatch between your return and what the Department already knows (TDS, the AIS, GST, banks), or a defect in the return. Read the section, the year and the date to reply first.
Every notice can be seen and answered on the e-filing portal under Pending Actions. Check that it is genuine with the portal's Authenticate notice/order service, and never share a password or OTP with a caller.
Short deadlines: 15 days to fix a defective return (139(9)), 30 days to answer a proposed adjustment (143(1)(a)), 30 days to pay or dispute a demand (156).
Ignoring a notice can mean an assessment on the officer's own estimate, a ₹10,000 penalty for each failure to comply, and penalties of 50% (under-reporting) or 200% (misreporting) of the tax.
A notice received now about FY 2025-26 or an earlier year follows the Income-tax Act, 1961, even though the Income-tax Act, 2025 is in force from 1 April 2026.

What to check first

The section printed on the notice: it tells you what kind of notice it is (see the table below).
The assessment year it is about, and the date by which to reply.
Is it genuine? Use Authenticate Notice/Order issued by ITD on the e-filing portal (no login needed), and see whether it appears in your login under Pending Actions. Departmental communications carry a Document Identification Number (DIN).
What exactly is asked: an explanation, documents, a corrected return, or tax.

Do not ignore a notice just because its DIN looks wrong: since the Finance Act, 2026 a mistake in quoting the DIN no longer makes the order invalid if it is referenced by its DIN in some way.

The common notices

Notice	What it means	Time to act
143(1) intimation	Your return has been processed; it shows the tax, refund or demand worked out by the Department	If it proposes an adjustment (143(1)(a)), 30 days to respond
139(9) defective return	The return is incomplete or inconsistent (wrong form, missing schedules, tax not paid)	15 days, or the period in the notice; otherwise the return is treated as invalid
143(2) scrutiny	The return has been picked for a detailed (faceless) assessment	By the date in the notice. It must reach you within 3 months from the end of the financial year in which you filed
142(1) inquiry	Asks for a return, accounts, documents or information	By the date in the notice
148A show-cause	The Department believes income escaped tax and asks why it should not reopen the year	By the date in the notice. Allowed within 3 years from the end of the assessment year, or 5 years if the escaped income is ₹50 lakh or more
148 reassessment	Asks you to file a return for the reopened year	At least 30 days (from 30 March 2026)
156 demand	Tax demanded after an assessment or processing	Pay within 30 days, or say why you disagree and appeal
245 refund adjustment	Proposes to set your refund off against an older demand	Respond on the portal before it is adjusted (the portal allows 30 days)
133(6) information	Asks for information, often about a transaction	By the date in the notice; ₹500 a day penalty for not complying
e-Verification / e-campaign	The AIS shows a transaction that is not in your return	Respond on the Compliance Portal; file an updated return if income was left out

How to reply online

Sign in to the e-filing portal and open Pending Actions > e-Proceedings to see the notice and the reply date.
Read what is asked and gather the proof: Form 16 or 16A, bank statements, the AIS, invoices, purchase or sale deeds, previous returns.
Prepare a short, point-by-point reply and attach the documents. If you need more time, ask for it before the due date and say why.
Submit the response (it does not need e-verification) and keep the acknowledgement.
For a demand, use Pending Actions > Response to Outstanding Demand to agree, disagree with reasons, or pay. For an AIS mismatch, use Compliance Portal > e-Campaign.

If you disagree

Route	When it fits	Time limit
Rectification (section 154)	A mistake apparent from the record, such as TDS not credited or a wrong figure	Within 4 years from the end of the financial year in which the order was passed
Appeal to the Commissioner (Appeals)	You dispute the assessment or the demand	30 days from the demand notice; fee ₹250 (assessed income up to ₹1 lakh), ₹500 (up to ₹2 lakh), ₹1,000 (above)
Dispute Resolution Committee	Returned income up to ₹50 lakh and the disputed variation up to ₹10 lakh (not search or survey cases)	One month from the order; fee ₹1,000
Updated return (ITR-U)	You left income out and want to correct it	Within 48 months from the end of the assessment year, with additional tax of 25% to 70%; since March 2026 also after a 148 notice, with a further 10%

The Vivad se Vishwas scheme of 2024 closed on 30 April 2025.

What happens if you do not reply

Best-judgment assessment (section 144): the officer assesses the income on the material available.
₹10,000 penalty for each failure to comply with a notice under section 142(1) or 143(2), and ₹500 a day for not answering a section 133(6) notice.
Under-reporting of income: penalty of 50% of the tax on it; misreporting (such as false entries or suppressed facts): 200%.
Interest keeps running on any demand that stays unpaid.

Which Act applies, and the new section numbers

The Income-tax Act, 2025 is in force from 1 April 2026. A notice, assessment, reassessment, rectification, penalty or appeal for a year that began before 1 April 2026 follows the procedure of the 1961 Act, even when it starts after that date. For tax year 2026-27 onwards the new section numbers apply.

What	1961 Act	2025 Act
Processing and intimation	143(1)	270(1)
Defective return	139(9)	263(7)
Inquiry	142(1)	268
Scrutiny notice	143(2)	270(8)
Best-judgment assessment	144	271
Faceless assessment	144B	273
Reassessment notice and show-cause	148 and 148A	280 and 281
Rectification	154	287
Demand notice	156	289
Refund set-off	245	438
Call for information	133(6)	252(1)(a)
Appeal to the Commissioner (Appeals)	246A and 249	357 and 358
Under-reporting penalty	270A	439

Questions people ask

How do I know an income tax notice is genuine?

Use the Authenticate Notice/Order issued by ITD service on the e-filing portal, which needs no login, and check that the notice appears under Pending Actions in your own login. Never share a password or OTP with anyone who calls about a notice.

What happens if I ignore an income tax notice?

The officer can assess your income on the material available (best judgment), levy ₹10,000 for each failure to comply with a notice under 142(1) or 143(2), and add penalties of 50% or 200% of the tax on income found under-reported or misreported.

How long do I have to reply to a 143(1)(a) adjustment?

30 days. Reply on the e-filing portal under Pending Actions > e-Proceedings, agreeing or disagreeing with each proposed adjustment and giving reasons.

Can the Department reopen an old year?

Yes, through a show-cause notice under section 148A: within 3 years from the end of the assessment year, or up to 5 years when the income that escaped tax is ₹50 lakh or more.

Which Act applies to a notice I get now about an old year?

For any year that began before 1 April 2026, the procedure of the Income-tax Act, 1961 continues, even if the notice is issued after that date. The Income-tax Act, 2025 applies from tax year 2026-27.

Can I get more time to reply?

Often, yes: you can ask for more time in your e-proceedings response, before the due date, with a reason. A defective-return notice under 139(9) gives 15 days unless the notice says otherwise, and more time can be requested.

Sources

Written from these official pages and notifications, checked on 5 Nov 2026. Rules change by notification: before you act, check the latest position or ask us.

General information, not legal or tax advice for your case. Parishrama Consulting Services is a private firm, not a government office.

Income tax notices: what each one means and how to reply