Income Tax Notice – Check & Authenticate ITR Notices Online

Even after filing your Income Tax Return (ITR) on time, you may receive notices from the Income Tax Department (ITD). While this may seem concerning, many notices are routine and require simple clarifications. It is crucial to verify the authenticity of any notice before taking action to ensure compliance and avoid unnecessary penalties. At Taxation Point India, we help you handle income tax notices efficiently, verify authenticity, and prepare accurate responses.

What is an Income Tax Notice?

An Income Tax notice is an official communication from the ITD to a taxpayer regarding their tax return or tax payments. It may request additional information, highlight discrepancies, or inform about tax assessments. Timely and accurate response is required to resolve the issue.

Types of Income Tax Notices

• Notice u/s 142(1): Requests additional documents or clarifications, or directs you to file a pending return.
• Notice u/s 139(9): Issued for defective or incomplete returns.
• Notice u/s 148: When income has escaped assessment or return not filed.
• Notice u/s 156: Demand for tax, penalty, or other dues.
• Intimation u/s 143(1): Computerised intimation after return processing, showing tax due or refund.
• Notice u/s 143(2): Indicates your return is selected for detailed scrutiny.
• Notice u/s 131: When concealment of income is suspected.
• Notice u/s 245: Relates to adjustment of refunds against outstanding tax demands.

Notice u/s 133(6)

Under the E-Verification Scheme 2021, ITD may issue a notice u/s 133(6) if discrepancies are found between your ITR and the Annual Information Statement (AIS). Common reasons include unfiled returns, unreported income, or inconsistencies between declared income and AIS data.

Responding to Notice u/s 133(6)

• Compare AIS data with your ITR to identify the cause of mismatch.
• Log in to the Income Tax Portal: Login > Pending Actions > Compliance Portal > E-Verification.
• If the error is yours: file an updated return u/s 139(8A), pay additional tax/penalty, and submit your response.
• If the error is ITD's: provide explanation with supporting documents via the portal.

Notice u/s 142(1)

This notice is issued when additional information is required by the Assessing Officer (AO) or when a return is not filed. Non-compliance may attract a penalty up to ₹10,000 or prosecution for up to 1 year.

Intimation u/s 143(1)

After processing your return, the CPC issues intimation showing any tax due, refund, or changes in carried-forward losses. Mismatches can be rectified under Section 154 within 4 years from the end of the relevant assessment year.

Notice u/s 143(2)

Issued when your return is selected for scrutiny. It is followed by a questionnaire and request for supporting documents. Respond via the Income Tax e-filing portal by uploading a cover letter and all requested documents.

Notice u/s 245

When an outstanding tax demand exists, ITD may adjust your refund against it. You must respond within 30 days of receipt, verifying the demand's accuracy.

Common Reasons for Receiving Income Tax Notices

• Mismatch between ITR and Form 26AS/AIS
• Non-filing or late filing of ITR
• Use of incorrect ITR form
• High-value transactions not reported
• Investments in spouse’s name without disclosure
• Misreported capital gains
• Incomplete documentation
• Random scrutiny selection
• Omission of income
• Outstanding tax liability or refund adjustment
• Non-payment of self-assessment tax
• Suspected tax evasion

Steps After Receiving an Income Tax Notice

1. Read the notice carefully: Understand the type and purpose.
2. Verify authenticity: Confirm PAN, name, assessment year, and address.
3. Identify the issue: Determine the reason for the notice.
4. Check online: Log in to e-Filing portal to view the notice under "e-Proceedings".
5. Respond timely: Submit your reply within the specified deadline.
6. Support response with documents: Include Form 16, bank statements, investment proofs, and other relevant documents.

Essential Documents for Income Tax Notice Response

• Copy of Income Tax Notice
• Proof of income (salary slips, Form 16/16A, business/professional income statements)
• TDS Certificates (Form 16, Form 16A)
• Investment proofs (LIC, PPF, ELSS, tuition fees, etc.)
• Bank statements
• Form 26AS / AIS for cross-verification
• ITR Acknowledgement / Computation Sheet
• Any other supporting documents specific to the notice

Verify Notices & Orders Online

Verify authenticity via the Income Tax e-Filing portal under ‘Quick Links > Authenticate Notice/Order’. Use either:

• PAN, document type, assessment year, issue date, and mobile number
• Document Identification Number (DIN) and mobile number

Enter OTP received on your mobile to validate. The system confirms whether the notice or order is genuine.

How Taxation Point India Can Assist

• Expert consultation with experienced tax professionals
• Analysis of your income tax notice
• Identification and compilation of required documents
• Preparation of precise and timely responses
• Compliance assurance to minimize penalties or further queries

Get expert assistance from Taxation Point India to respond accurately and efficiently to your Income Tax Notice. Ensure compliance, avoid penalties, and resolve tax queries seamlessly.