Expert-guided resources for Income Tax and GST notices — plain-language explanations, step-by-step guides, and reply templates. Fully updated for the Income Tax Act, 2025. Backed by 30+ years of CA practice.
Detailed guides for every Income Tax and GST notice. All guides show both 1961 Act and 2025 Act section references.
Issued when your ITR has incomplete information, missing schedules, or a mismatch between tax payable and tax paid. You have 15 days from receipt to file a corrected return via e-Proceedings. If you do not respond, the return is treated as never filed — attracting late filing fees under Section 234F (new: Section 256) and denial of loss carry-forward.
Issued when your return is selected for detailed examination. All proceedings are conducted through the faceless portal under Section 275, IT Act 2025 — no in-person hearings. Must be served within 3 months from the end of the financial year the return is furnished. A well-structured reply is critical; ignoring it leads to an ex-parte best-judgment assessment.
Issued when the AO believes income from a past year has escaped assessment. A mandatory show-cause under Section 148A (new: Section 281) must precede reassessment. Under the IT Act 2025: up to 3 years for cases below ₹50 lakh; up to 6 years (reduced from 10 years) for ₹50 lakh or more. The AO must give a genuine opportunity to respond with the specific material relied upon.
A preliminary notice calling for specific documents, account books, or explanations. Deadline is specified in the notice. Non-compliance can result in an ex-parte assessment under Section 144 (new: Section 271), penalty under Section 271(1)(b) (new: Section 441), and prosecution under Section 276D (new: Section 483).
Issued after an assessment order specifying tax, surcharge, interest, and penalty payable. Pay within 30 days or interest at 1% per month accrues under Section 220(2) (new: Section 415(2)). Disagree? File a rectification under Section 154 (new: Section 305) or appeal under Section 246A (new: Section 356). For a stay, deposit 20% of the disputed demand.
Issued when the department proposes to set off your pending refund against an outstanding demand. Law mandates prior intimation and a 30-day window to accept or object (Section 334, IT Act 2025). Object formally if the demand is paid, under appeal, or incorrectly computed. Without a timely objection, adjustment proceeds automatically.
Covers four TDS notice types: Section 399 CPC processing intimation (old 200A), Section 398 default order with interest (old 201), Section 427 late filing fee of ₹200/day (old 234E), and Section 448 penalty (old 271C). Respond via TRACES — correction statements, challan reconciliation, or formal reply to the TDS AO.
Whether you have just received your first notice or are a professional handling dozens — this framework works under both the old and new law.
Use the Notice Finder above. Confirm whether the section cited is from the IT Act 1961 or IT Act 2025 — this determines the applicable legal framework. Each guide shows both section references.
Every guide covers: purpose of the notice, your rights under the applicable Act, documents to gather, the correct portal response path, deadline, and consequences of different responses. Read completely before drafting.
Use the professionally drafted template — correct legal address, DIN reference, point-by-point response, applicable section citations (1961 or 2025 Act), and numbered enclosures index. Customise to your specific facts.
File through the official portal — IT e-Filing portal (e-Proceedings) or GST portal. Under faceless assessment, all filing is digital. Download your acknowledgment immediately and track next deadlines.
The first hour after receiving a notice matters. Here is exactly what to do.
| 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 | Cancellation SCN | 7 Working Days |
| GST DRC-01 | Show Cause | 30 Days |
| GST ASMT-10 | Scrutiny | 30 Days |
* Section 148A / 281 requires the AO to give a genuine opportunity to respond. If the time allowed is inadequate for the material involved, request a reasonable extension in writing.
The IT Act 2025 replaces the 1961 Act for Tax Year 2026-27 onwards. Every section number changes. All proceedings for periods up to AY 2025-26 continue under the 1961 Act. Our guides cover both.
The dual-year system is abolished from Tax Year 2026-27. A single Tax Year (1 April to 31 March) applies to all filings, assessments, and notice timelines. For all periods up to AY 2025-26, the old terminology continues to apply.
The 1961 Act had 800+ sections with 1,200+ provisos. The new Act reduces this to 536 clean sections — every exception is now a sub-section. All 112 definitions are consolidated in Section 2. Legal basis for any notice is now easier to locate and challenge.
Previously an administrative scheme, faceless assessment is now codified under Section 275 of the IT Act 2025. All scrutiny, reassessment, and appeal proceedings are conducted entirely through the portal. Every word of your written reply carries full legal weight.
The IT Act 2025 reduces the reassessment limitation for escaped income of ₹50 lakh or more from 10 years to 6 years — a significant taxpayer protection. For cases below ₹50 lakh, the 3-year limit is unchanged. Updated return window extended to 48 months.
For the first time in Indian tax history, the Taxpayer's Charter has been given statutory force under Section 240. Your rights are now law — not just policy.
Every resource is free, professionally prepared, and updated for the IT Act 2025 and latest CBDT/CBIC circulars.
A 40-point checklist from notice receipt to portal submission. Separate checklists for IT and GST. Includes deadline table and Section 73 vs 74 penalty benefit guide. Updated for IT Act 2025 portal paths.
Download PDFProfessionally drafted templates for all major notices — Sec 139(9), 143(2), 148A, 156, 245, ASMT-10, DRC-01, DRC-01A, REG-17, and more. Each shows both 1961 Act and 2025 Act section references.
Browse TemplatesOver 80 terms — AIS, TIS, DIN, AO, PCIT, ex-parte, faceless, Tax Year, ITC, GSTR-2B, SCN, Section 240, Section 275, and every concept you need in notice proceedings.
Open GlossaryAll critical IT and GST deadlines — ITR filing, TDS/TCS returns, GST returns, advance tax, composition CMP-08, Form 3CEB, SFT Form 61A. Updated for Tax Year 2026-27.
View CalendarIT: interest under Sections 234A, 234B, 234C and penalty under Section 270A (new: Section 439). GST: Section 73 vs 74 penalty at each proceeding stage. Enter amount — result instantly.
Use Calculator80+ provisions mapped across 11 categories — every notice, assessment, reassessment, penalty, appeal, TDS, and revision section. Includes Taxpayer's Charter (Section 240) and faceless assessment (Section 275).
View Mapping TableComplete Section 393 rate table under the IT Act 2025 — all 37 payment categories with thresholds, rates, and old 1961-Act section references (194C, 194J, 194I & more). Plus the TCS rate table and new return form numbers (138, 140, 143, 144).
View Rate ChartEach template is structured exactly as an Assessing Officer or GST officer expects — correct legal address, notice DIN in subject line, point-by-point response, section references under both Acts, and a properly indexed enclosures list.
Note: Templates are starting points. Always review and customise before filing. For complex matters, have a professional review your reply.
Over 80 terms explained — including new IT Act 2025 terminology: "Tax Year," "Section 275," "Section 240," and all GST terms you need to navigate a notice proceeding confidently.
Covering both the IT Act 1961 and IT Act 2025 — and the most common GST notice questions.
"Thirty years of tax practice taught one thing clearly: the right reply, sent on time, can change everything."
Fellow Chartered Accountant
NOTICEREPLY is built and managed by a Fellow Chartered Accountant with over three decades of active practice representing clients across departmental assessments, scrutiny proceedings, and appellate forums — under both the Income Tax Act, 1961 and, now, the Income Tax Act, 2025.
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.
Every guide and template is cross-referenced against the IT Act 2025, IT Act 1961, and CGST Act 2017 — along with the latest CBDT and CBIC circulars. Both sets of section numbers are provided throughout the transition period.
Tax law is deliberately complex — but your response does not have to be. Every guide begins with a plain-language explanation of what the notice means and what you must do. Legal depth follows for those who need it.
Our templates are built from real reply letters drafted across hundreds of real proceedings — scrutiny assessments, reassessments, DRC-01 responses, and appellate submissions.
CBDT and CBIC circulars and notifications, GST Council decisions, Finance Act amendments, the IT Act 2025 / Rules 2026, and official portal changes — this platform is updated continuously from primary sources. Every guide carries its last review date.
The IT Act 2025 now applies for Tax Year 2026-27 onwards. New ITR forms and rules have been notified. Key changes: single Tax Year, 6-year reassessment limit for ≥₹50L cases, faceless assessment under Section 275, Taxpayer's Charter under Section 240. All proceedings for periods up to AY 2025-26 continue under the 1961 Act.
The most common ASMT-10 trigger is a GSTR-1 / GSTR-3B or GSTR-2B vs books mismatch. A clear, line-by-line reconciliation between your GSTR-2B and books of accounts, filed with Form ASMT-11 within 30 days, is the single most effective supporting document. This is a practical best practice under Rule 99 / Section 61, CGST Act.
Before reassessment, the AO must issue a show-cause notice under Section 148A (new: Section 281) containing the specific information and material relied upon — not a vague allegation — and give a genuine opportunity to respond. If the material is unclear or the time allowed is inadequate, request the specifics and a reasonable extension in writing.
Thirty years of tax practice. Hundreds of notices, assessments, and appeals — under the 1961 Act and now the IT Act 2025. Every guide and template on this platform is built from that experience, and placed here freely so no taxpayer faces a notice unprepared.
A step-by-step PDF covering every major notice type — what to do, what documents to gather, and the deadlines you cannot miss. Drafted from 30+ years of real-world tax proceedings.