Filing income tax returns is an annual responsibility for every taxpayer, but after filing, notices are often sent by the Income Tax Department. These notices often become a source of concern for first-time ITR filers, but in reality, they are a normal part of the legal process. The Income Tax Department issues seven types of notices for various reasons, and each notice has its own timeframe, purpose, and procedure. By properly understanding these notices, one can avoid any complications by responding promptly.

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Section 143(1)(a): Notice Related to ITR Processing

This notice is issued after your return has been successfully processed. The department examines your tax calculations and checks whether the information provided matches Form 26AS, AIS, or previous records. If any discrepancies or errors are found, the taxpayer is allowed to correct them. 30 days is given to respond to this notice.

Section 139(9): Defective ITR Notice

If the return has been filed incorrectly, essential information has been omitted, or the wrong ITR form has been selected, a Defective ITR Notice is issued under Section 139(9). This notice informs the taxpayer of the error that has caused the return to be considered incomplete and the necessary corrections. The deadline for responding to this notice is 15 days.

Section 142(1): Notice for Non-Filing of Return

When income is taxable but the return has not been filed, the Income Tax Department sends a notice under Section 142(1). This notice asks the taxpayer why the return was not filed despite the income being available. This notice is considered the first step in the investigation process and requires a response within 15 days.

Section 143(2): Scrutiny Notice of ITR

If the Income Tax Department finds any discrepancies in your return or requires additional scrutiny, a scrutiny notice is sent under Section 143(2). It may request documents related to income, expenses, deductions, and investments. This is a detailed scrutiny process, and it is crucial to respond within the stipulated timeframe of 15 days.

Section 148: Notice on Missing Income

When the department finds that some of your income has not been included in the assessment or has been omitted, a re-assessment notice is sent under Section 148. The taxpayer is required to explain why their file should not be reassessed. They are given 30 days to respond to this notice.

Section 245: Adjustment of Tax Refund with Previous Dues

If your current refund is adjusted to offset a past tax liability, a notice is sent under Section 245. This informs the taxpayer on what basis the refund has been adjusted and provides a 30-day response period for objections, if any.

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Section 154: Errors Found in Processed ITR

If the department finds any errors even after the return has been processed, a notice is sent under Section 154. This notice can be sent at any time within four years of filing the ITR. The Income Tax Department has the authority to correct minor or obvious errors.