⭐ How to Respond to an Income Tax Notice in India — A Complete 2026 Guide
Receiving an income tax notice can feel stressful, but in most cases, it is easy to handle if you respond correctly and on time. The Income Tax Department issues notices for many reasons—mistakes in filing, mismatched data, high-value transactions, or missing documentation.
Here is a simple, step-by-step guide for 2026 to help you understand and reply to Income Tax Notices without panic.
✅ Types of Income Tax Notices You May Receive
1. Section 139(9) – Defective Return Notice
This is sent when your ITR has an error, missing schedule, or incomplete information.
2. Section 143(1) – Intimation Notice
The department compares your filed return with their data.
You may get:
No change
Refund
Demand (if tax payable)
3. Section 143(2) – Scrutiny Notice
Issued when your case is selected for detailed scrutiny. Documents will be required.
4. Section 131 – Income Investigation
Department requests proof of income, investments, loans, or expenses.
5. Section 148A/148 – Reassessment Notice
Sent if income is suspected to be underreported or escaped earlier assessment.
6. Section 245 – Adjust Outstanding Demand
Used when the department wants to adjust a pending refund with past tax dues.
📝 Why You May Receive a Notice in 2026
Common triggers include:
Mismatch between Form 26AS/AIS and ITR
High-value cash deposits or investments
Non-filing of ITR despite taxable income
Claiming excessive deductions
Property purchase/sale without proper reporting
Incorrect TDS details
🔧 How to Check Your Notice Online (2026 Update)
Visit the Income Tax e-Filing Portal
Login using your PAN & password
Go to Pending Actions → Notices
Download and read the notice carefully
Note the section, reason, and deadline
🛠️ How to Respond to the Income Tax Notice
Step 1: Understand the Purpose
Check which section the notice falls under. This decides whether you must revise your return, upload documents, or simply respond with clarification.
Step 2: Collect Supporting Documents
Depending on the notice, keep ready:
Form 16
Form 26AS / AIS
Bank statements
Investment proofs
Purchase/sale documents
Business books of accounts
Step 3: Prepare Your Reply
Ensure your reply addresses each point raised. Avoid unnecessary details.
Step 4: Upload Response Online
Submit through:
e-Proceedings → Submit Response
Attach documents in PDF format.
Step 5: Acknowledge and Save Proof
Download the acknowledgment for your records.
🧾 Common Mistakes to Avoid in 2026
Ignoring the notice
Uploading unclear documents
Giving incomplete explanations
Missing the deadline
Filing wrong revised returns without reviewing AIS/26AS
📌 When to Consult a CA (Highly Recommended)
You should take help from a Chartered Accountant when:
You receive a Scrutiny Notice (143(2))
Your case involves business income
You need to prepare books, proofs, or clarifications
You receive a Section 148/148A notice
A CA ensures the reply is accurate and reduces future complications.
🎯 Final Takeaway
Income tax notices are common and often routine.
Respond truthfully, promptly, and with proper documents—you’ll be safe.
For professional help in Deoli, Khanpur, Saket & South Delhi, you can always consult CA Shiwali for a smooth and stress-free process.
