Expert Income Tax Notice In India withDelfyle
Handle your Income Tax notices efficiently with Delfyle. Our experts provide end-to-end support from analyzing the notice to submitting accurate responses, ensuring full compliance and peace of mind.
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Income Tax Notices: Verify & Respond Online with Delfyle
What is an Income Tax Notice?
An Income Tax Notice is an official communication from the Income Tax Department sent to a taxpayer regarding their return or tax compliance. Notices may seek clarifications, supporting documents, or payment of dues. Timely action is required to avoid penalties.
Common Types of Income Tax Notices
- ✔ Section 142(1): Request for additional documents or filing of return.
- ✔ Section 139(9): Defective or incomplete return.
- ✔ Section 148: Income escaped assessment or non-filed return.
- ✔ Section 156: Demand for tax, penalty, or dues.
- ✔ Section 143(1): Automated intimation of tax payable or refund due.
- ✔ Section 143(2): Detailed scrutiny of the return.
- ✔ Section 131: Suspected concealment of income.
- ✔ Section 245: Adjustment of refunds against pending tax.
How Delfyle Helps
Delfyle guides you through every step: verifying the notice, preparing required documents, drafting accurate responses, and submitting them online. Our experts ensure timely action to keep you compliant and avoid unnecessary complications.
Handle your Income Tax Notices efficiently with Delfyle. We simplify the process, save you time, and ensure full compliance with ITD requirements.
"Verify, respond, and stay compliant with Delfyle – your trusted tax partner."
Team Delfyle
Understanding Income Tax Notices
Income Tax Notices may be issued even if you have filed your ITR. Delfyle helps you understand, respond, and remain compliant.
IT Notice Under Section 133(6)
As per the E-Verification Scheme 2021, the Income Tax Department can issue a notice under Section 133(6) if there are mismatches between the details declared in your ITR and the information captured in your Annual Information Statement (AIS).
Common Reasons:
- ITR not filed despite income exceeding the basic exemption limit, as per AIS data.
- Income such as salary, capital gains, or interest reflected in AIS but not reported accurately in the ITR.
- High-value expenses (e.g., property purchase, foreign travel, mutual fund/stocks) not in line with declared income.
Steps to Respond to Notice u/s 133(6):
- Review Carefully: Compare your ITR with AIS data to identify discrepancies.
- Login to IT Portal: Navigate to Login > Pending Actions > Compliance Portal > E-Verification.
- Submit Response: Fill the questionnaire and upload supporting documents as required.
If the Mistake is on Your Part:
- File an Updated Return under Section 139(8A).
- Pay any additional tax/penalty due.
- Submit supporting documents with your response.
If the Error is on ITD’s Side:
- Provide a clear written explanation via the portal.
- Attach relevant evidence to prove correctness.
Notice Under Section 142(1) of the Income Tax Act
A notice under Section 142(1) is issued by the Assessing Officer (AO) in two key situations:
- When ITR is filed: The AO may request additional documents, explanations, or clarifications to verify the correctness of the return and complete the assessment.
- When ITR is not filed: The AO may direct the taxpayer to file their return within the specified time limit.
The purpose of this notice is to collect all necessary information for a fair and transparent assessment of your income.
Consequences of Not Responding to a Notice under Section 142(1):
- Penalty: A fine of ₹10,000 for each instance of non-compliance.
- Prosecution: May result in imprisonment of up to 1 year.
- Both Penalty & Prosecution: In certain cases, both actions can be taken simultaneously.
How Delfyle Can Help?
Timely Compliance: Ensure accurate and on-time responses to avoid penalties.
Expert Support: Assistance in preparing and submitting the required documents.
End-to-End Guidance: From reviewing the notice to representing your case, Delfyle helps you stay compliant with tax laws. With Delfyle, you can handle Income Tax notices with confidence and peace of mind.
Intimation Under Section 143(1) of the Income Tax Act
Once you file your Income Tax Return (ITR), it is electronically processed by the Central Processing Centre (CPC). During this process, your return is cross-checked and recalculated after making certain automatic adjustments, such as:
- ✔ Correction of arithmetical errors
- ✔ Disallowance of incorrect or ineligible claims
- ✔ Rejection of losses or expenses wrongly claimed
- ✔ Addition of income not reported in the return
After processing, the CPC issues an Intimation under Section 143(1) in any of the following scenarios:
- ✔ Tax Payable: When additional tax is found to be due.
- ✔ Refund Due: When excess tax has been paid and a refund is owed.
- ✔ Loss Adjustment: No tax or refund, but there is a change in the loss carried forward.
The intimation must be issued within 9 months from the end of the financial year in which the ITR was filed.
Example: If you filed your return for AY 2024–25 on 27 July 2024, the intimation could be issued up to 31 December 2025.
Note: Processing under Section 143(1) has been mandatory since AY 2017–18.
Key Takeaways
- ✔ Timely compliance avoids penalties.
- ✔ Expert assistance ensures accurate submissions.
- ✔ End-to-end guidance keeps you confident in handling notices.
How to Analyse an Intimation u/s 143(1)
Review the comparison between figures in your ITR filed and the recalculated figures by CPC. Check for mismatches in:
- ✔ Income
- ✔ Deductions
- ✔ TDS or prepaid taxes
If mismatch/demand is due to an error on your side: You can file a rectification request under Section 154 within 4 years from the end of the relevant assessment year.
If the demand is correct: Pay the outstanding tax using the payment link provided in the intimation.
Income Tax Notices & How Delfyle Helps
Income Tax Notices may be issued even if you have filed your ITR. Delfyle helps you understand, respond, and remain compliant.
Notice Under Section 143(2) of the Income Tax Act
A notice under Section 143(2) is issued when your return is selected for scrutiny assessment. This means the Assessing Officer (AO) wants to examine your return more closely to ensure:
- Income has not been understated
- Excessive losses have not been claimed
- Tax liability has not been underpaid
This notice is usually followed by a questionnaire and request for supporting documents. The AO must issue this notice within 3 months after the end of the relevant assessment year.
Example: If Mohan filed his return on 19 June 2024 for AY 2024–25, the last date for issuing notice under Section 143(2) would be 31 August 2025.
How to Respond to Notice u/s 143(2):
- Review Thoroughly: Go through the notice and annexures to understand the reason for scrutiny.
- Prepare Your Response: Draft a clear explanation, addressing each query.
- Attach Supporting Documents: Provide all requested records like salary slips, investment proofs, bank statements, etc.
- Submit Online:
- Log in to the Income Tax e-filing portal
- Navigate to e-Proceedings
- Upload your cover letter and documents
- Submit your response
How Delfyle Assists You?
- Quick Notice Verification: Identify whether it is an intimation or scrutiny notice.
- Expert Documentation: Draft accurate responses and attach necessary evidence.
- Seamless Compliance: Avoid penalties and handle scrutiny with professional support.
With Delfyle, you can respond to Income Tax notices confidently and ensure full compliance with the law.
Notice Under Section 245 of the Income Tax Act – Meaning, Reasons & Response
A Notice under Section 245 of the Income Tax Act is issued when the Assessing Officer (AO) finds that you have an outstanding tax demand from previous years, and they propose to adjust it against your current year’s refund.
However, such an adjustment can only be made if:
- A proper notice is issued to the taxpayer
- The taxpayer is given a fair opportunity to respond
📌 Response Timeline:
You must reply within 30 days of receiving the notice. If you fail to respond, the Income Tax Department (ITD) may assume that you agree to the adjustment and proceed accordingly.
👉 Pro Tip: Always verify the accuracy of the outstanding demand before allowing your refund to be adjusted.
Expert Income Tax Notice
Response Services
with Delfyle
Efficiently handle your Income Tax notices with Delfyle. Get expert analysis, document support, and accurate responses—all in one place.
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What to Do After Receiving an Income Tax Notice?
- ✔ Read the Notice Carefully: Identify the reason (mismatch, scrutiny, refund adjustment, etc.).
- ✔ Verify Details: Check PAN, name, assessment year, and ensure the notice is genuine.
- ✔ Identify the Issue/Discrepancy: Look for mismatches in income, deductions, TDS, or high-value transactions.
- ✔ Check Online on the e-Filing Portal: Log in and view the notice under 'e-Proceedings' or 'View Notices/Orders'.
- ✔ Respond Within the Deadline: Usually 30 days for Section 245 notices. Non-response may lead to forced adjustment of refunds.
- ✔ Submit Supporting Documents: Salary slips, Form 16, Form 26AS, bank statements, investment proofs, or other relevant records.
Legal Consequences of Ignoring an Income Tax Notice
- ✔ Penalties for non-compliance
- ✔ Interest on unpaid taxes
- ✔ Invalid Return: Loss of exemptions, disallowance of losses, or reassessment
- ✔ Prosecution: In serious cases of tax evasion
- ✔ Refund Loss: Adjustment of due refunds against tax demands
How to Verify the Authenticity of an ITD Notice?
You can verify a notice or order online through the Income Tax e-filing portal:
- ✔ Go to the Income Tax e-filing portal → Authenticate Notice/Order
- ✔ Verify using either PAN + Document details (for AY 2011–12 onwards), or DIN (Document Identification Number) + Mobile OTP
- ✔ If genuine, the system confirms the notice with DIN & date of issue
- ✔ If fake, it shows 'No record found'
Essential Documents for Replying to an Income Tax Notice
- ✔ Copy of the Income Tax Notice received
- ✔ Salary slips / business income statements
- ✔ Form 16 (Part A & Part B) / Form 16A
- ✔ Investment proofs (LIC, PPF, ELSS, tuition fee, etc.)
- ✔ Bank statements
- ✔ Form 26AS / AIS
- ✔ ITR acknowledgement & computation sheet
- ✔ Other supporting documents (property sale deed, rent agreement, loan statements, etc.)
Income Tax Notices with Delfyle
How Delfyle Helps with Income Tax Notices?
At Delfyle, we simplify the process of handling income tax notices for individuals and businesses. Our experts ensure timely, accurate, and compliant responses. Here’s how we assist you:
Why Choose Delfyle for
Income Tax Notices?
We provide expert assistance in handling Income Tax notices, helping individuals and businesses respond accurately and stay fully compliant with tax laws.
Notice Analysis
Identify the type and reason for the notice, ensuring you understand its implications.
Document Assistance
Organize and prepare all supporting documents needed for your response.
Compliance Support
Ensure your replies are timely, accurate, and fully compliant to avoid penalties.
For instant assistance, Call us at +91 74395 87419