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CA Rinky Vishwakarma, Chartered Accountant
CA Rinky VishwakarmaSigning Chartered Accountant · SVT & Associates
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Guide

Income Tax Notice Types Explained: 143(1), 143(2), 142(1), 148 and 156

Income tax notices are numbered by section: 143(1) is an intimation of processing, 143(2) is scrutiny, 142(1) is an inquiry, 148 is reassessment, 156 is a demand and 139(9) is a defective return. Each has a different reply time and seriousness. The table below compares them and tells you what to do first.

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TurnaroundFree guide; reply drafted in 2–5 working days
IncludedNotice comparison table, reply deadlines, what to do first
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When this applies

Who needs income Tax Notice Types Explained, and when?

What you get

What is included in this service?

  • Plain-language meaning of each notice section
  • Typical reply time for each
  • Seriousness and what usually follows
  • What to do on the first day
  • Links to the full reply service for each type
  • Free review of a notice you have received
Documents

Which documents are required?

  • The notice with its DIN and date
  • The return of the year the notice relates to
  • Form 26AS and AIS
  • Proof of tax paid
  • Bank statements for the year
  • Earlier notices and replies
  • Computation and Form 16
  • Your portal login or authorisation for your CA
Comparison

How do the main income tax notices differ?

The section number printed on a notice tells you what the department wants. Reading it correctly is the first step in a reply, and the DIN (Document Identification Number) on the notice must be quoted in the response.

Income tax notices compared
SectionWhat it isTypical reply timeHow seriousOur service
143(1)Intimation of processing; may show refund, demand or adjustment30 days to respond to a proposed adjustmentLow to medium143(1) reply
139(9)Defective return; a defect must be fixed15 daysMedium; return may be invalidRevised return
142(1)Inquiry; asks for information or a returnAs stated, often 7 to 30 daysMediumScrutiny reply
143(2)Case selected for scrutinyAs stated in the notice and questionnaireHighScrutiny reply
148 and 148AReassessment of an earlier year7 to 30 days for 148A(b); return within the time in 148High148 reply
156Notice of demand: tax payable30 days to pay or disputeDepends on the demandDemand and rectification
First day

What should I do on the day I receive a notice?

Do not panic and do not ignore it. Note the section, the assessment year and the date by which you must reply. Log in to the portal, check the e-proceedings tab and download the notice with its DIN, because notices that do not carry a DIN are invalid. Gather the return, Form 26AS, AIS and the documents behind the numbers the notice mentions, and send them to your CA. Ask for more time if the date is short, but file what you have. Most notices are resolved with documents, not argument. If the notice is about a mismatch with AIS, see AIS mismatch reply.

How it works

How does the process work, step by step?

  1. 1
    Same day

    Share your details

    Fill the form or WhatsApp us your situation and the documents you already have. Our CA responds within 2 hours.

  2. 2
    Within 1 working day

    Free CA review and written fee

    The CA reviews what you sent, lists anything missing and sends a fixed fee in writing before any work starts.

  3. 3
    Same day

    Send us the notice

    We read it, tell you the section, deadline and risk in plain language.

  4. 4
    Within the deadline

    Reply and follow up

    We draft the reply, file it on the portal and follow up until the matter is closed.

Pricing

What does it cost?

SVT & Associates quotes a fixed professional fee in writing after a free review of your documents, never an open-ended hourly bill. Government charges are shown on a separate line so nothing is bundled or hidden.

Fee structure — SVT fee and government charges shown separately
ItemAmountNote
SVT professional feeFixed, quoted in writingDepends on income sources and schedules (capital gains, foreign assets, business). Quoted before work starts.
Income Tax portal / e-filing charge₹0The e-filing portal does not charge for filing a return.
Tax, interest or late fee (if any)As computed in your returnPaid by you directly to the government on the portal. SVT does not collect tax on your behalf.
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Your CA

Who reviews and signs your work?

CA Rinky Vishwakarma – Signing Chartered Accountant, SVT & Associates

CA Rinky Vishwakarma

ICAI No.: 177507  Signing Chartered Accountant, SVT & Associates

Fellow Chartered Accountant with 12+ years across Big 4, investment banking and independent practice. Reviews every tax filing and notice response before it leaves the firm, and signs tax audit reports and Form 15CB certificates with a UDIN. SVT & Associates has 20 years combined experience and has served 1,000+ clients from its Goregaon West, Mumbai office.

Fellow CA – ICAIICAI No.: 177507Direct & Indirect TaxMumbai
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FAQ

Frequently asked questions

How do I check that a notice is genuine?
Genuine notices carry a Document Identification Number (DIN) and are visible in the e-proceedings tab of your income tax portal. A notice received only by email or SMS and not on the portal should be verified. We check the portal for you.
What is a DIN on an income tax notice?
The Document Identification Number is a unique number on every communication from the department. A notice without a DIN is treated as invalid, with limited exceptions. Quote it in your reply.
Which notices are urgent?
Scrutiny notices under 143(2), reassessment notices under 148A or 148 and demand notices need quick action because the time limits are short. Intimations under 143(1) and AIS mismatch alerts are less urgent but should still be answered within the stated time.
Can I reply to a notice myself?
Yes, through the portal. A CA helps when the notice involves legal points, large amounts or a hearing. We read the notice for free and tell you whether you need us.
Do notices come by post?
The department now sends notices by email and on the portal. A notice by post is rare. Keep your email and mobile on the portal current, and add your CA as a representative if you wish.
What if the reply date has passed?
Reply as soon as possible and request condonation, because the officer can proceed on the information available. In some cases a fresh opportunity is given. We advise on the best next step, including an appeal if an order has been passed.
Is every income tax notice a sign of trouble?
No. Many notices are routine: an intimation under section 143(1) only reports the result of processing your return, and a mismatch alert asks you to confirm figures. Scrutiny under 143(2) and reassessment under 148 are more serious. What matters is reading the section and the date mentioned and replying in the portal before it lapses.
What happens if I ignore an income tax notice?
The assessing officer can pass a best-judgment assessment under section 144 on the information available, usually with a higher demand, and penalties can follow under section 271(1)(b). An ignored notice also does not make the demand go away. A timely, documented reply is almost always cheaper than a default assessment.
How long do I get to reply to a notice?
The reply date is printed on the notice or in the e-proceedings tab of the portal; it is commonly between 7 and 30 days from issue. If the deadline is too short, an extension can be requested through the portal with reasons. Send us the notice the day you receive it so the response is complete, not rushed.
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Who signs what. SVT & Associates is a Chartered Accountancy firm registered with the Institute of Chartered Accountants of India (ICAI). Work on this page is prepared under the supervision of CA Rinky Vishwakarma (ICAI No.: 177507), a practising Chartered Accountant. Tax returns are verified and e-filed by the taxpayer or authorised signatory; tax audit reports and Form 15CB certificates are signed by a practising CA with a UDIN. No guaranteed outcomes. Refunds, assessments, notice outcomes and department decisions depend on your facts and the tax authority, and cannot be promised. Information is general, based on the Income-tax Act, 1961 and the Finance Act rates for FY 2025-26 (AY 2026-27); for later years the Income-tax Act, 2025 applies with renumbered sections. Rates, limits and due dates change — we confirm them for your year before we file. This page is not a substitute for advice on your specific facts.

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