14 June 2026 · 5 min read
The first step is identifying the type of communication — an intimation under section 143(1), a request for clarification under 139(9), a query under 142(1) or a scrutiny notice under 143(2) all call for different responses.
Second, note the response deadline and the assessment year. Most replies are filed on the e-filing portal with supporting documents attached.
Third, prepare a reconciliation. Many notices arise from a mismatch between the return, AIS and Form 26AS. Where the return is correct, the reply explains and evidences the position; where it is not, a revised or updated return may be the cleaner route.
Never ignore a notice. The cost of a considered, documented reply is far lower than the cost of an ex-parte assessment.
Official sources
Income Tax Department — e-Filing portal (e-Proceedings and responses): https://www.incometax.gov.in/iec/foportal/ Income Tax Department — FAQs on the Annual Information Statement (AIS): https://www.incometax.gov.in/iec/foportal/ais-faq
Official sources
- Income Tax Department — e-Filing portal (e-Proceedings and responses)
- Income Tax Department — FAQs on the Annual Information Statement (AIS)
Rates, limits and due dates change by notification. Always confirm the current position on the department portal before acting.
This article is general information, not advice for a specific case. Please speak to us before acting on it.
All articles