Income Tax Notice: There are 8 types of income tax notices, know what each one means here.

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Income Tax Notices: Why They Are Issued and How to Respond

Receiving an Income Tax notice can be stressful, but most notices are routine requests for information or clarification.
The Income Tax Department issues different types of notices depending on mismatches, verification needs, missing returns, or errors in your ITR.

Section 143(1) — Intimation

Section 143(1) is one of the most common communications sent by the Income Tax Department.
It compares:

• Income declared by you in your ITR
• Income calculated by the department

You may receive this notice if:

• Mismatch in TDS, income, or deductions
• Incorrect calculations in your ITR
• Tax credit doesn’t match AIS/26AS records

If you ignore it or respond incorrectly, the department may send a further notice under
143(1)(a) or 143(2).

Section 133(6) — Information Request Notice

A Section 133(6) notice is issued when the department needs more information about your financial activity.

You may receive this notice if:

• Your income exceeds the exemption limit and you did not file ITR
• Your reported income is incomplete
• Your spending appears much higher than income
• High-value transactions appear in AIS/26AS but not your ITR
• Large cash deposits/withdrawals are flagged
• Property, investment, or foreign transactions look inconsistent

This notice usually asks for bank statements, investment proofs, source of funds, or transaction explanations.

Other Common Income Tax Notices

Section 139(9) — Defective Return Notice

Sent when your return has errors or missing information. Must be corrected and re-filed.

Section 148A — Reassessment Notice

Issued when the department believes income has escaped assessment.

Section 245 — Refund Adjustment Notice

If you have an outstanding tax amount, your refund may be adjusted after notifying you.

Section 131 — Inquiry Notice

Sent for detailed explanations regarding high-value or suspicious transactions.

What to Do When You Receive an Income Tax Notice

Follow these steps:

• Read the notice carefully — know what is being asked.
• Verify authenticity on the Income Tax portal.
• Check the section: 143(1), 133(6), 139(9), etc.
• Gather relevant documents:
• Form 16
• Bank statements
• TDS certificates
• Investment proofs
• AIS and Form 26AS
• Broker statements for trading income
• Compare your ITR with AIS/26AS to catch mismatches.
• Respond within the deadline mentioned.

Should You Consult a Professional?

If the notice involves technical errors, big mismatches, or investigation-related queries, consult a:

• Chartered Accountant (CA)
• Tax Expert
• Financial Advisor

A professional will help you draft accurate replies and upload documents correctly.

Conclusion

Income Tax notices are often simple verification requests. By identifying the type of notice,
verifying its authenticity, and responding on time, you can avoid penalties
and keep your tax records clean.