Got an income tax notice? What to do

A notice isn’t always bad news. Many are automatic messages: an intimation after your return is processed, or a question about a mismatch. Don’t ignore one, and don’t panic either.

1. Check it’s genuine

Scam emails and SMS dressed up as tax notices are common. Real notices and orders carry a Document Identification Number (DIN), and you can check one on the e-filing portal without logging in:

• Go to Authenticate notice/order issued by ITD on the e-filing portal’s home page.
• Enter either your PAN, document type, year and date of issue, or the DIN, plus your mobile number.
• Enter the 6-digit OTP sent to that mobile number. It’s valid for 15 minutes, and you get three tries.

If the portal can’t find the notice, don’t click its links, pay anything or share OTPs. Type the portal address yourself; never follow a link in the message.

2. Find it on the portal

Log in to the e-filing portal yourself and go to Pending Actions → e-Proceedings. Notices issued to you appear under Self. You can also check your registered email and the Worklist.

3. Read what it’s asking

You received	What it usually means	What to do
Intimation after processing (s.143(1) of the 1961 Act)	Your return was processed. It may agree with you, show a refund, or show tax due because something didn’t match.	Compare it with your return line by line. If the department made a mistake, file a rectification.
Proposed adjustment / mismatch notice	The department sees a difference, often between your return and AIS or Form 26AS, and asks you to explain before it adjusts.	Reply in e-Proceedings: agree, or disagree and give your reason.
Rectification notice (s.154)	The department proposes to correct a mistake in an earlier intimation or order.	In e-Proceedings, choose for each item whether you agree or object, then e-verify.
Outstanding demand	The department says you owe tax from an earlier year.	Use the portal’s Respond to outstanding demand service to say whether you agree or disagree, then pay or explain.
Scrutiny, reassessment or a defective-return notice	A detailed look at your return, or a formal defect.	Read the deadline and the documents asked for. Consider getting a chartered accountant. Needs review

The Income-tax Act, 2025 renumbers these sections for tax year 2026-27 onwards: the intimation after processing (s.143(1)) is issued under s.399, and rectification (s.154) is under s.287. Notices for earlier years still cite the 1961 Act.

4. Reply on time

• Every notice states its due date. Reply before it, or ask for more time where the screen offers that.
• Reply through the portal under e-Proceedings and keep the acknowledgement.
• Attach only what’s asked for. Use PDFs, and keep your own copies.
• Some replies need e-verification (Aadhaar OTP, net banking or DSC) before they count.

Related

• Rectifying a processed return
• Which ITR form should you file?
• Tax glossary

This page is general guidance, not advice on your notice. For scrutiny or reassessment, speak to a chartered accountant or tax practitioner.