What is the difference between a 143(1) intimation and a scrutiny notice?
A 143(1) intimation is automated processing and does not involve an officer examining your records. A scrutiny notice under 143(2) means the case has been selected for detailed examination. We read the section and date on the document to tell you which it is.
Do I have to pay the demand in the intimation?
If the demand is correct, yes. If it is wrong, you can disagree through a response or a rectification, and request that recovery be stayed. Do not ignore it, because interest and adjustment against refunds continue. We check the computation first.
How do I respond on the portal?
Log in to the e-filing portal, open Pending Actions then E-Proceedings, select the notice and submit the response with the documents. A rectification request is filed under Services. We file these for you with your authorisation.
Can I file a revised return instead?
If your own return had an error, a revised return before 31 December of the assessment year can replace it. The department processes the new return afresh. If the department made the error, a rectification is the right route. We pick the right one.
What if the notice is a defective return notice under 139(9)?
A defective return notice gives 15 days to fix the defect, such as a missing schedule or an unpaid self-assessment tax. If it is not corrected in time, the return can be treated as invalid. We read the defect and file the correction quickly.
Will my refund be released after I respond?
After a successful response or rectification, the department issues a revised intimation and the refund, if any. Processing can take some weeks. We track it and follow up on the portal and with the Jurisdictional Assessing Officer if needed.
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.
