Important: The Income Tax Act, 2025 comes into force from 1 April 2026. All notice section numbers are changing.  See the complete section mapping ?
 
     
   
 
 
     
   
 
India's Dedicated Notice Reply Platform

Received a tax notice?
Don't panic.
We'll help you reply.

Expert-guided resources for Income Tax and GST notices — plain-language explanations, step-by-step response guides, and professionally drafted reply templates. Backed by 25+ years of tax practice.

FCA · IIM Ahmedabad
25+ Years Practice
Legally Vetted Guides
25+
Years of Tax Practice
40+
Notice Types Covered
536
Sections — New IT Act 2025
100%
Legally Vetted Content
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Notice Library

Every notice explained.
Every reply guided.

Detailed guides for every Income Tax and GST notice — what it means, what you must do, and exactly how to reply.

The Process

From notice to resolution
in four clear steps

1

Identify Your Notice

Use our notice finder to instantly identify the section and understand exactly what the department is asking — in plain language.

2

Read the Guide

Each notice has a dedicated, legally vetted guide covering what it means, your rights, required documents, and deadlines.

3

Draft Your Reply

Use our professionally written reply template as your foundation. Edit, personalise, and attach your documents with confidence.

4

Submit & Track

File through the official portal, download your acknowledgment, and use our checklist to monitor next steps and hearing dates.

Just Received a Notice?

Do this
immediately.

The first hour after receiving a notice matters. Here is exactly what to do — before you do anything else.

01 Do not panic, do not ignore. Both reactions are equally dangerous. A notice requires calm, informed action.
02 Verify it is genuine. Check the DIN number on the Income Tax portal or GST portal before responding to anything.
03 Note the exact deadline. Treat it as a hard deadline. Do not assume extensions will be granted.
04 Identify the section number. Use our Notice Finder above or the guide below to understand what you are dealing with.
05 Begin collecting documents. Do not wait. The more time you have to gather evidence, the stronger your reply.
Response Deadlines — Quick Reference
Notice Type Deadline
Sec 139(9) Defective Return 15 Days
Sec 142(1) Inquiry Notice As Specified
Sec 143(2) Scrutiny As Specified
Sec 148A Pre-Reassessment 7–30 Days
Sec 245 Refund Adjustment 30 Days
GST REG-17 Reg. Cancellation 7 Working Days
GST DRC-01 Show Cause 30 Days
GST ASMT-10 Scrutiny 30 Days
Effective 1 April 2026
Income Tax Act, 2025

India's biggest tax law reform in 60 years.

The Income Tax Act, 2025 replaces the 1961 Act from 1 April 2026. Every section number changes. Our complete guide keeps you informed and prepared.

📅

Single "Tax Year" replaces Previous Year & AY

The confusing dual-year system is abolished. One unified Tax Year from 1st April simplifies all filing and notice timelines.

🔢

536 sections, 0 provisos

Reduced from 800+ sections. The new Act has no provisos — all exceptions are now clean sub-sections, far easier to navigate.

💻

Faceless assessment is now a statutory right

What was an administrative scheme is now codified in law — mandatory e-notices and faceless proceedings are the new normal.

Updated return window extended to 48 months

Taxpayers now have up to 4 years to file an updated return — a significant shift toward encouraging voluntary compliance.

FAQ

Questions we hear most often.

Income Tax
Does receiving a notice mean I did something wrong? +
Not necessarily. Many notices are routine and procedural. A Section 143(2) scrutiny notice simply means your return was selected for review — not that fraud has been alleged. What matters is how promptly and accurately you respond.
What happens if I miss the response deadline? +
Missing a deadline can result in an ex-parte assessment — where the officer decides the case based on available information without your input. This almost always leads to an unfavourable outcome. If you have missed a deadline, seek professional help immediately for a condonation of delay application.
Can I respond to a notice myself or do I need a CA? +
Simple procedural notices like Section 139(9) can often be handled independently using our guides. For scrutiny assessments, reassessments, or any notice involving allegations, professional guidance is strongly recommended.
GST
What is the difference between Section 73 and Section 74? +
Section 73 covers non-fraud cases — genuine errors or differences of opinion. Section 74 applies where fraud, suppression, or willful misstatement is alleged. Section 74 carries a mandatory 100% penalty, while Section 73 offers significantly reduced penalties for early payment. Identifying which applies to your notice is the first critical step.
My GSTR-1 and GSTR-3B don't match — will I get a notice? +
Yes — GSTR-1 vs GSTR-3B mismatch is one of the most common triggers for an ASMT-10 scrutiny notice. A well-prepared reconciliation statement explaining the difference is usually sufficient to resolve the matter without any demand being confirmed.
Can my GST registration be cancelled without prior notice? +
No. The department must issue a REG-17 show-cause notice and give you 7 working days to respond before cancellation. If you don't respond, cancellation can proceed. A timely REG-18 reply with valid justification can prevent cancellation entirely.
About NOTICEREPLY
"Twenty-five years of tax practice taught me one thing clearly: the right reply, sent on time, can change everything."

That insight — and a desire to put it in the hands of every taxpayer — is what NOTICEREPLY is built on. As a Fellow Chartered Accountant and alumnus of IIM Ahmedabad, I have spent over two and a half decades representing clients across departmental assessments, audits, scrutiny proceedings, and appellate forums.

Through it all, one problem surfaced repeatedly — most taxpayers struggle to draft replies that are legally sound, timely, and effective. A poorly worded reply can turn a manageable notice into a prolonged dispute. NOTICEREPLY exists to change that.

Fellow Chartered Accountant (FCA) — ICAI
Alumni — Indian Institute of Management, Ahmedabad
25+ Years in Direct & Indirect Taxation
Represented clients in assessments, audits & appellate forums

⚖️ Accuracy

Every guide and template is legally grounded, professionally vetted, and aligned with current provisions, circulars, and notifications.

💡 Clarity

Dense legal sections explained in plain, actionable language — without losing their legal meaning or force.

🔧 Practicality

Formats and templates shaped by real drafting experience across hundreds of cases and proceedings.

🔄 Continuity

Regular updates reflecting the latest court rulings, CBDT/CBIC circulars, and legislative changes — including the IT Act 2025.

Latest Updates

What's changed recently.

All Updates →
IT Act 2025 Feb 2026

New Income Tax Rules and ITR Forms expected before April 2026

The Income Tax Department has confirmed that simplified rules and redesigned forms will be notified ahead of the April 2026 effective date.

GST Jan 2026

CBIC clarifies ITC mismatch notices — new reconciliation procedure

CBIC has issued fresh guidance on how GSTR-2B mismatches are to be handled in ASMT-10 proceedings, with a new reconciliation format.

Income Tax Jan 2026

Section 148A proceedings — Supreme Court upholds mandatory hearing requirement

The Supreme Court has reaffirmed that the AO must provide a genuine opportunity to be heard before issuing a reassessment notice under Section 148.

Not sure where to start?
Let's figure it out together.

Whether you've just received your first notice or you're a professional handling complex reassessment proceedings — NOTICEREPLY has the guidance you need.

 
     
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