Received a notice under Section 143(1), 143(2), 139(9), 148 or 156? An income tax notice is a formal communication from the Income Tax Department asking you to explain, confirm or correct something in your tax record. It is not automatically an allegation of wrongdoing — many notices are routine, and several are resolved by supplying a document or agreeing to an adjustment. What matters is that you identify which provision the notice is issued under and respond within the period stated on the notice. From 1 April 2026, the Income Tax Act, 2025 has replaced the 1961 Act and these provisions carry new section numbers — a notice you receive today may cite Section 278 where you were expecting Section 143(2).
| What the Notice Does | Old Section (IT Act 1961) | New Section (IT Act 2025) |
|---|---|---|
| Intimation after your return is processed — refund, demand, or an adjustment to what you filed | Section 143(1) | Section 277 |
| Inquiry before assessment — the officer asks for a return, accounts, or specific information | Section 142(1) | Section 268 |
| Scrutiny — your return is selected for detailed examination | Section 143(2) | Section 278 |
| Show cause before reassessment — your chance to reply before a reassessment notice is issued | Section 148A | Section 281 |
| Reassessment — income alleged to have escaped assessment | Section 148 | Section 280 |
| Best judgment assessment — where a required response was not made | Section 144 | Section 279 |
| Notice of demand — a sum is payable following an order | Section 156 | Section 289 |
A defective return notice (earlier Section 139(9)) now arises under the return-of-income provisions at Section 263. Time limits for issuing reassessment notices sit at Section 282, and rectification of an order at Section 288.
A Section 277 intimation showing a demand you did not expect, a refund lower than claimed, or an adjustment to a deduction. Often the fastest category to resolve — sometimes with a rectification rather than a full reply.
A Section 268 request for accounts or information, or a Section 278 scrutiny notice. These are document-driven: what you can substantiate matters far more than how the reply is worded.
A Section 281 show-cause, or a Section 280 reassessment notice. The show-cause stage is the point at which your explanation carries the most weight — it is worth taking seriously rather than waiting.
A Section 289 notice of demand, or an old demand still shown against your PAN on the portal. We look at whether the demand is correct, already paid, or capable of rectification before anything is paid.
Most compliance work has a predictable shape — a return has a form, a due date and a defined set of inputs, so it can be priced in advance. A notice reply does not. Two clients can receive a notice under the same section and need completely different work: one may need a single document uploaded, while the other needs several years of records reconstructed and a detailed submission prepared. Quoting a flat fee before reading the notice would mean either overcharging the first client or underserving the second.
So we have separated the two things. The consultation is priced; the reply is quoted.
Upload the complete notice through your client portal — every page, including annexures and the document identification number. Tell us the date you received it. Please do not send your e-Filing password at this stage; it is not needed to read a notice.
We confirm which provision the notice is issued under, whether it falls under the 1961 Act or the Income Tax Act, 2025, the exact date your response is due, and whether the notice is genuine and visible in your e-Filing account.
You speak with a Chartered Accountant who explains what is being asked, what the department is likely working from, and what your realistic options are — including where simply agreeing to an adjustment is cheaper than contesting it.
You receive a written note in your order recording the section, the deadline, the position discussed and the documents required — so you have a record you can act on, whoever ends up preparing the reply.
If the reply needs professional handling, you get a scope and a fee for it before any further work starts. Nothing proceeds without your written approval, and the consultation fee is not conditional on you accepting the quote.
| If You Do Not Respond | What Can Follow |
|---|---|
| Inquiry or scrutiny notice left unanswered | Assessment completed to the best of the officer's judgment under Section 279 — on the material available, without your explanation |
| Show-cause under Section 281 ignored | A reassessment notice under Section 280 may issue without your side of the facts on record |
| Demand under Section 289 not paid or contested | Interest continues to accrue and recovery action may follow; a refund due to you can be adjusted against it |
| Defective return notice not corrected in time | The return can be treated as invalid — with the consequences of not having filed at all |
Separate penalty proceedings may also be initiated depending on the nature of the default. The consequences above are indicative of the framework, not a prediction about your case — which is precisely why the notice needs to be read before anyone advises you on it.
The most expensive mistakes with a notice are made in the first week: assuming it is spam, assuming it is catastrophic, replying without reading which section it was issued under, or paying a demand that was never correct. A short, honest review by a qualified Chartered Accountant early on is usually the cheapest step in the whole matter. We will tell you when a notice is routine and you can handle it yourself — that is a legitimate outcome of the consultation, not a failed sale.
Simple, transparent pricing — pick the plan that fits.
It is an advisory review of your notice by a qualified Chartered Accountant. We identify the section the notice is issued under, confirm the response deadline, explain what the department is asking for, list the documents you will need, and give you a written summary with a fee estimate for the reply. It does not include drafting or filing the reply, or attending hearings — those are quoted separately.
Because a notice reply has no standard shape. Two people can receive a notice under the same section and need very different work — one may need a single document uploaded, the other several years of records reconstructed. A flat fee quoted before reading the notice would either overcharge the simple case or underserve the difficult one. So the consultation is priced and the reply is quoted after the notice has been read.
Every notice states its own response period, and that date is printed on the notice. It is the first thing to check. Extensions are not available simply on request, and a reply filed after the window closes is treated differently from one filed inside it. If your deadline is close, tell us when you book and we will say honestly whether a considered reply is still possible in the time remaining.
Yes. A notice issued before 1 April 2026 under the Income-tax Act, 1961 does not become invalid because the Income Tax Act, 2025 has commenced, and the old section number is not a defect you can rely on. Equally, a notice citing Section 278 or 289 is not a fake merely because the number is unfamiliar — those are the new numbers for scrutiny and demand. Always verify any notice against your e-Filing account.
Under the Income Tax Act, 2025: intimation after processing is Section 277 (earlier 143(1)); inquiry before assessment is Section 268 (earlier 142(1)); scrutiny is Section 278 (earlier 143(2)); the show-cause before reassessment is Section 281 (earlier 148A) and the reassessment notice itself is Section 280 (earlier 148); best judgment assessment is Section 279 (earlier 144); and a notice of demand is Section 289 (earlier 156).
No, and you should be cautious of anyone who does. No adviser can promise how an assessment, reassessment or demand will be decided. What a consultation can do is make sure the right section is identified, the deadline is met, the correct documents are assembled and your position is put on record properly — which is what you actually control.
It depends on the notice. An unanswered inquiry or scrutiny notice can lead to an assessment completed to the best of the officer's judgment under Section 279, on the material available and without your explanation. An ignored show-cause under Section 281 can be followed by a reassessment notice under Section 280. An unpaid demand under Section 289 accrues interest and can trigger recovery, including adjustment of a refund due to you. A defective return not corrected in time can be treated as invalid.
Not to read and advise on a notice — please do not send it when you upload the notice. If you later engage us to file the response, we will ask for the login required for your order through the order-specific method confirmed by our team, never in a general email or WhatsApp message. Any response filed is submitted through your own e-Filing account and remains your submission.
The complete notice — every page, including annexures and the document identification number — the date you received it, and the acknowledgement of the return it relates to if you have it. The more complete the upload, the more useful the consultation.
Then we will tell you so. A number of notices are routine and need only a document uploaded or an adjustment accepted, and saying that is a legitimate outcome of the consultation. You keep the written summary and the document checklist either way, and there is no obligation to engage us for the reply.
A Section 143(1) intimation (now Section 277 under the Income Tax Act, 2025) is issued after your return is processed and shows a refund, a demand, or an adjustment to what you filed. Start by comparing the department's computation against your return line by line — many are resolved by agreeing to the adjustment or by filing a rectification, not by a full reply. Responses are submitted through the e-Filing portal within the period stated on the intimation. Bring it to the consultation and we will tell you which of those routes applies.
There is no single time limit — each notice states its own response period on its face, and that printed date is what governs your case. It is the first thing to check and the first thing we confirm in the consultation. Extensions are not available merely on request, and a reply filed after the window has closed is treated differently from one filed inside it. If your deadline is near, say so when you book.
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