Income Tax Notice Time Limits: How Many Years Back Can the Department Go (AY 2026-27)?
UpdatedThe department can normally reopen a year for 3 years, or about 5 years where the escaped income is Rs 50 lakh or more.
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Income Tax Notice
Concise answers to frequently asked questions on income tax notices — what each notice means, how to respond, and the deadlines that apply.
Income Tax Notice for Salaried Employees: Triggers, Types and How to Respond?
UpdatedA salaried employee can get an income tax notice even with full TDS, because notices follow data mismatches across Form 16, 26AS and AIS.
Read the full answerIncome Tax Notice on Property or Land Purchase: Why You Got It (Source of Funds, 194-IA TDS, Circle Rate) and How to Respond (AY 2026-27)?
UpdatedAn income tax notice on a property purchase checks your source of funds or your Section 194-IA TDS after the registrar reports it.
Read the full answerIncome Tax Notice for High-Value Transactions (Cash, Credit Card, Deposits): SFT Thresholds and How to Respond (AY 2026-27)?
UpdatedAn income tax notice for a high-value transaction asks you to explain the source of the funds flagged in your AIS.
Read the full answerIncome Tax Notice Under Section 133(6) and 131? Meaning, Reply Format, Online Response and Penalty
UpdatedA Section 133(6) notice calls for information and is answered online; a Section 131 summons can compel attendance and sworn testimony.
Read the full answerIncome Tax Notice Under Section 245: Adjustment of Refund Against Outstanding Demand?
UpdatedA Section 245 notice proposes to set off your pending refund against an outstanding tax demand from an earlier year.
Read the full answerIncome Tax Notice Under Section 156: Demand Notice, the 30-Day Window and How to Pay or Dispute (AY 2026-27)?
UpdatedA Section 156 notice is a demand for tax, interest, or penalty after an order, payable within 30 days under Section 220(1).
Read the full answerIncome Tax Notice Under Section 148: Income Escaping Assessment and Reassessment (incl. 148A)?
UpdatedA Section 148 notice reopens an earlier year for income that escaped assessment, after a Section 148A show-cause.
Read the full answerIncome Tax Notice Under Section 139(9): Defective Return and How to Fix It (AY 2026-27)?
UpdatedA Section 139(9) defective return notice tells you the Income Tax Department found your filed ITR incomplete, inconsistent, or filed on the wrong form, and you must correct it within 15 days.
Read the full answerSection 142(1) vs Section 143(2): What's the Difference? (2026 Guide)
UpdatedSection 142(1) is a pre-assessment inquiry, while Section 143(2) is the notice that starts a scrutiny assessment.
Read the full answerIncome Tax Notice Under Section 142(1): Inquiry Before Assessment (India)?
UpdatedA Section 142(1) notice is a pre-assessment inquiry: the Assessing Officer calls for a return, or for accounts, documents, or information.
Read the full answerIncome Tax Notice Under Section 143(2): Scrutiny Assessment, Time Limit and How to Respond?
UpdatedSection 143(2) is the income-tax scrutiny notice, issued within three months of the financial-year-end of filing.
Read the full answerIncome Tax Notice Under Section 143(1): Intimation, Password, 143(1)(a) Adjustments and What to Do (AY 2026-27)?
UpdatedA Section 143(1) intimation is CPC's automated summary of your processed return.
Read the full answerWhat Happens If You Ignore an Income Tax Notice? Penalties, Interest and Prosecution (AY 2026-27)
UpdatedIgnoring a notice converts a routine query into a demand, penalty, interest and possible prosecution.
Read the full answerHow to Authenticate and Check an Income Tax Notice Online? Guide for AY 2026-27
UpdatedYou authenticate a notice free on the e-Filing portal using its DIN or PAN.
Read the full answerHow to Respond to an Income Tax Notice? Step-by-Step on the e-Filing Portal
UpdatedYou respond through Pending Actions > e-Proceedings on the e-Filing portal.
Read the full answerWhy Did You Get an Income Tax Notice? Top Reasons and How to Avoid One (AY 2026-27)?
UpdatedThe Income Tax Department issues a notice for nine main reasons, almost all a data mismatch.
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