Guides

A notice under Section 143(1) is an intimation sent after processing your ITR. It highlights any discrepancies, refunds, or additional tax payable based on a comparison between your return and the department's data. It’s not a scrutiny notice but a routine check.

A notice under Section 148 is issued when the Income Tax Department believes that income has escaped assessment. It allows the department to reopen past assessments to tax unreported or underreported income.

A notice under Section 139(9) of the Income Tax Act, 1961 is issued by the Income Tax Department when your filed Income Tax Return (ITR) is found to be “defective”.

A Notice under Section 131 of the Income Tax Act, 1961 is issued when the Income Tax Department wants to investigate or gather evidence in connection with an ongoing assessment or inquiry.

A Notice under Section 143(2) of the Income Tax Act, 1961 is issued when the Income Tax Department selects a taxpayer’s return for scrutiny assessment under Section 143(3).

A Notice under Section 142(1) of the Income Tax Act, 1961 is issued by the Income Tax Department, when it needs additional information, documents, or clarification from a taxpayer.