The common ones
| Notice | What it means | Reply by |
|---|---|---|
| Intimation under 143(1) | Your return was processed. It shows a refund, nothing due, or a demand. Not a problem in itself | Only if there's a demand you disagree with |
| Prima facie adjustment, 143(1)(a) | The department plans to change something in your return, often a mismatch with your AIS or Form 26AS | 30 days from the notice |
| Defective return, 139(9) | Your return is missing something or used the wrong form | 15 days, or the time in the notice |
| Refund adjustment, 245 | Your refund may be set against an old demand | The time in the notice |
| Scrutiny, 143(2) | A detailed check of your return | The date in the notice; get help |
| Reassessment, 148A or 148 | The department thinks some income wasn't taxed | The date in the notice; get help |
Notices about FY 2025-26 and earlier years use sections of the Income-tax Act, 1961, as above.
First: is it real?
Real notices appear on the e-filing portal, under Pending Actions, e-Proceedings, and carry a document identification number (DIN). The portal's "Authenticate notice/order issued by ITD" service checks it. Never pay through a link in an email or SMS.
How to reply
- Log in and open Pending Actions, e-Proceedings.
- Read each point. For a mismatch, compare it with your AIS and Form 26AS.
- Agree, or disagree and give your reason with documents. For a defect, you can correct the return itself.
- Submit, and keep the acknowledgement.
You can ask for more time if you need it, through the same screen.
If you ignore it
A defective return can be treated as never filed, and you lose losses carried forward and refunds. A proposed adjustment goes through as proposed, often with a demand.
Emails that aren't notices
The department also sends compliance emails when your AIS shows high-value transactions your return doesn't. They aren't notices, but answer them: give feedback in AIS, or revise your return.
Common questions
What is an intimation under section 143(1)?
A notice that your return has been processed. It shows a refund, nothing due, or a demand.
How long do I have to reply to a defective return notice?
15 days from receiving it, or the time given in the notice. You can ask for more time.
How long do I have to reply to a prima facie adjustment notice?
30 days from the date the notice was issued.
How do I check if an income tax notice is genuine?
Look for it on the e-filing portal under Pending Actions, e-Proceedings, and check its DIN with the portal's authenticate notice service.
Two ways to sort this
Do it yourself
- Check the notice on the e-filing portal and its DIN.
- Note the section and the reply deadline.
- Compare the points with your AIS and Form 26AS.
- Reply in e-Proceedings with documents, and keep the acknowledgement.
Let an expert do it
We read your notice, prepare the reply with documents, and file it before the deadline.
The first chat is freeWork it out for yourself
- Advance tax: Instalments due, and interest if you pay late.
- Income tax: old vs new: Which regime leaves more in your account.
- Late filing fee and interest: Fee and interest if you file after the deadline.
Work out any tax still due.
Open the advance tax calculatorSources
- Responding to a defective return notice and a prima facie adjustment under 143(1)(a): user manual, Income Tax Department e-filing portal
- Response to defective notice under section 139(9): FAQs, Income Tax Department e-filing portal
- e-Proceedings: user manual, Income Tax Department e-filing portal
- AIS: Annual Information Statement, Income Tax Department e-filing portal
This guide explains the rules in general. For your own situation, .