Free tool · Rules updated 28 Sep 2026
Income Tax Notice Decoder — Meaning, Deadline & What To Do
Pick the section written on your notice. In plain language we explain what the department is asking, how many days you have, what to do next and how serious it is. Most notices are routine and easy to close when answered on time.
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All common income tax notices explained
Section 139(9) — Defective return Act on time
What it means: The department says your return is incomplete or inconsistent — for example wrong ITR form, business income without a balance sheet, or TDS claimed but the income not shown. Until you fix it, the return may be treated as never filed.
Time to reply: Usually 15 days from the notice (you can ask for more time on the portal).
What to do: Read the error code in the notice, file a corrected return in response under e-Proceedings, and keep the same acknowledgement. Do not ignore it — an unfixed defective return is treated as invalid.
Section 143(1) — Intimation after processing Low worry
What it means: This is not a scrutiny notice. It is the result of the computer processing your return: it shows your figures, the department’s figures and whether you get a refund, owe tax, or everything matched.
Time to reply: No reply needed if it matches. If it shows a demand you disagree with, respond within 30 days.
What to do: Compare both columns. If there is a demand, check the reason (often TDS mismatch or a disallowed deduction). Agree and pay, or disagree online with reasons, or file a rectification under 154.
Section 143(1)(a) — Proposed adjustment Act on time
What it means: Before processing, the system found a mismatch — usually income in AIS/26AS or Form 16 that is not in your return, or a deduction it wants to reduce. It is asking whether you agree before it adds the difference.
Time to reply: 30 days from the notice. No reply means the adjustment is made automatically.
What to do: Check the item against your AIS and documents. Agree if it is genuine, or disagree with a short explanation and proof. Many adjustments disappear once the right explanation is given.
Section 143(2) — Scrutiny assessment Serious — get help
What it means: Your return has been selected for detailed examination (scrutiny). An officer will verify income, deductions and specific issues listed in the notice. It is handled online through faceless assessment.
Time to reply: As stated in the notice — usually 15 days for the first reply.
What to do: Get expert help. Collect bank statements, investment proofs and documents for the issues raised, reply point by point on the portal, and keep every reply consistent with your return.
Section 142(1) — Inquiry / documents called Serious — get help
What it means: The officer wants documents or information to complete an assessment, or asks you to file a return you have not filed. It often comes along with scrutiny.
Time to reply: The date given in the notice.
What to do: Upload exactly what is asked, with a covering note. If a return was not filed, file it by the date given. Ask for more time online if documents are not ready.
Section 148 / 148A — Reopening (income escaped assessment) Serious — get help
What it means: The department believes some income of an earlier year escaped tax — for example a property purchase, large cash deposit or share sale in AIS that is not in your return. A show-cause under 148A comes first, then 148 if not satisfied.
Time to reply: Usually 7 to 30 days as mentioned in the 148A notice.
What to do: Do not ignore it. Reply to the 148A show-cause with facts and proof (source of money, already-taxed income, sale deed). A strong first reply can stop the reopening altogether.
Section 245 — Refund adjusted against old demand Act on time
What it means: You are due a refund, but the department wants to set it off against an older outstanding demand shown in your account.
Time to reply: 30 days from the notice.
What to do: Open "Response to outstanding demand". If the old demand is correct, agree; if it is wrong or already paid, disagree with proof so the full refund is released.
Section 156 — Notice of demand Act on time
What it means: Tax, interest or penalty is payable as per an order or processing. The notice shows the amount and the order it comes from.
Time to reply: Pay within 30 days, or respond/appeal if you disagree.
What to do: Check the order behind it. If correct, pay online (Challan 280) and keep the receipt. If wrong, file rectification, appeal, or ask for a stay — do not simply leave it unpaid.
Section 133(6) — Request for information Act on time
What it means: The department is collecting information — often to verify a transaction reported by a bank, broker or registrar. It is not an assessment by itself.
Time to reply: The date in the notice (often 7–15 days).
What to do: Give accurate, short answers with supporting documents. Consistency matters — whatever you say may be compared with later returns.
Section 270A — Penalty for under-reporting Serious — get help
What it means: After an assessment added income, the officer proposes a penalty: 50% of the tax for under-reporting, or 200% for misreporting.
Time to reply: The date in the show-cause notice.
What to do: Reply with reasons why the addition was a genuine difference of opinion, not concealment. Immunity under section 270AA may be available if you accept the order and pay on time — ask an expert quickly.
Notice Decoder — common questions
What happens if I ignore an income tax notice?
The officer proceeds on the information available — usually adding income, raising a demand with interest and sometimes a penalty. Even routine notices like 143(1)(a) become final if not answered in 30 days, so always reply or get help before the deadline.
How do I check if a notice is genuine?
Every genuine notice has a Document Identification Number (DIN) and appears on the income tax portal under Pending Actions → e-Proceedings. You can also verify it with the “Authenticate notice/order” service on the portal.
This tool gives an estimate based on the rules shown. Your actual figure depends on your full details — our expert confirms it before any filing.
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