What is the deadline to respond to a Section 139(9) defective return notice?

A taxpayer is statutorily granted 15 days from the date of receiving a notice under Section 139(9) to rectify errors or file a revised response. Failing to respond renders the return invalid as if it was never filed.

What happens if a notice under Section 142(1) is ignored?

Failure to comply with Section 142(1) can lead to a best-judgment assessment under Section 144, a penalty of ₹10,000 under Section 271(1)(b), or prosecution under Section 276D of the Income Tax Act.

Income Tax Notice Checklist & Action Guide

Q: How can I verify if an Income Tax notice is genuine?

Every valid notice issued by the Income Tax Department must carry a unique computer-generated Document Identification Number (DIN). You can authenticate the DIN on the official e-Filing portal under the 'Authenticate notice/order issued by ITD' utility.

Prerequisite Notice Audit (Check completed steps)

DIN Authentication: Document Identification Number verified on portal. AIS / TIS Reconciliation: Cross-checked Form 26AS, AIS, and bank interest. Statutory Deadline: Response timeline noted (typically 15 to 30 days). Bank Statements: Stamped bank statements for the relevant Financial Year. Filed ITR-V & Computation: Original computation sheet and acknowledgment. E-Proceedings Access: Account login active on eportal.incometax.gov.in.

1. Notice Particulars

Statutory Section Under Which Notice Received

Document Identification Number (DIN)

Every valid notice must have a DIN. Notices without a DIN are invalid.

Relevant Assessment Year (AY)

Date of Notice Issue

Demanded Tax / Discrepancy Amount (in ₹)

Core Grievance / Discrepancy Description

Notice Response Action Plan

Select the notice section and enter the DIN on the left, then click "Generate Notice Action Plan & Response Checklist" to compile your compliance blueprint.

This is an informational procedural guide under the Income Tax Act, 1961. Submit formal replies exclusively through the official faceless e-Proceedings tab on incometax.gov.in. Consult a Chartered Accountant for complex scrutiny assessments.

Essential Procedural Rules on Income Tax Notices

Mandatory DIN Verification (CBDT Circular 19/2019): Any notice, summons, or order issued by the Income Tax Department without a system-generated DIN is invalid and non-est in the eyes of law. Always authenticate the DIN on the portal before responding.
Faceless Assessment Scheme (e-Proceedings): Do not visit physical tax offices. All responses, written submissions, and paper trails must be uploaded electronically via the "Pending Actions -> e-Proceedings" menu on the official portal.
Rectification under Section 154: If a Section 143(1) intimation contains an apparent calculation mistake (e.g. advance tax or 80C deductions not credited), file an online rectification request under Section 154 instead of paying the demand blindly.

Frequently Asked Questions About Tax Notices

How can I verify if an Income Tax notice is genuine?

Verify the Document Identification Number (DIN) on the e-Filing portal under the "Authenticate Notice/Order Issued by ITD" tab. Authentic communications always reflect in your portal dashboard.

What is the deadline to respond to a defective return notice under Section 139(9)?

Taxpayers are granted exactly 15 days from receipt to rectify defective return defects online, although an extension can be requested through the portal.

What should I do if a past tax demand is incorrectly shown under Section 245?

Submit an online response under "Pending Actions -> Response to Outstanding Demand", marking "Disagree with demand" and uploading historical tax challans or Nil-demand assessment orders.

Income Tax Notice Response Checklist & Guide