Income Tax Notices — Complete Guide
Plain-language explanations, response deadlines, and reply templates for every major Income Tax notice type — updated for both the Income Tax Act, 1961 and the new Income Tax Act, 2025.
What is an Income Tax Notice?
An Income Tax notice is a formal legal communication issued by the Income Tax Department under the Income Tax Act. From 1 April 2026, the Income Tax Act, 2025 is in force, which renumbers virtually all sections. Notices issued for Tax Year 2026-27 and onwards will cite the new section numbers; notices for earlier periods continue to cite the 1961 Act sections.
A notice does not always mean something is wrong — many are routine and procedural. What matters is how you respond: promptly, accurately, and with the right documentation. Ignoring a notice is never the right approach.
Important: How to Read Section References on This Site
Every notice guide on this platform shows both section references:
- Old Reference — Income Tax Act, 1961 (applies to periods up to 31 March 2026)
- New Reference — Income Tax Act, 2025 (applies to Tax Year 2026-27 onwards)
When you receive a notice, the section cited will tell you which Act applies. Always check the period under dispute before reading any guide on this site.
All Income Tax Notice Types
The table below lists all major Income Tax notice types, their section numbers under both Acts, severity level, and response deadline.
| Notice Type | 1961 Section | 2025 Section | Severity | Deadline |
|---|---|---|---|---|
| Defective Return | 139(9) | 263(9) | Low–Medium | 15 days |
| Inquiry Before Assessment | 142(1) | 268(1) | Medium | As specified |
| Scrutiny Assessment | 143(2) | 270(8) | High | As specified |
| Pre-Reassessment Show Cause | 148A | 281 | High | 7–30 days |
| Reassessment | 148 | 280 | High | As specified |
| Demand Notice | 156 | 319 | High | 30 days |
| Refund Adjustment | 245 | 334 | Medium | 30 days |
| Summons | 131 | 246 | High | As specified |
| Revision by Commissioner | 263/264 | 377/378 | Medium–High | As specified |
| Call for Information | 133(6) | 256 | Medium | As specified |
Explore Individual Notice Guides
Select a notice type below for a complete guide — including what the notice means, common triggers, your exact deadline, a step-by-step response process, and a downloadable reply template.
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