Now that the deadline for filing income tax returns (ITR) on July 31, 2026, has passed for salaried employees, pensioners, students and others without business income, it's time to check your email, the Income Tax e-filing portal and the Income Tax compliance portal as well.
You should check these because if there are any mistakes in your ITR, these are among the first places where you can view any tax notice if sent by the Income Tax Department. However, if there are serious issues and errors, you can expect to receive a tax notice from the Income Tax Department. For example: a simple error which can easily be solved without getting into a dispute can be done by the Centralised Processing Centre, Bengaluru. But grave errors like unexplained income usually means scrutiny and other serious tax notices.
Also you shouldn’t freak out over every tax notice; some are just confirmations like when your filed ITR gets processed.
Plus, a lot of tax notices are procedural, system-generated, or intended to provide the taxpayer an opportunity to explain or correct a discrepancy. In many cases, they are simply a way for the tax department to seek clarifications or correct discrepancies.
Itesh Dodhi, Director, Nangia & Co LLP says: “The key is to verify the tax notice, understand the issue, and respond within the prescribed time.
Dodhi says that if the issue is complex, involves a scrutiny or reassessment, or the taxpayer is unsure how to respond, it is worth seeking advice from a qualified tax professional. A timely response backed by the right guidance can often prevent a simple issue from turning into a prolonged dispute.
Here are 8 types of tax notices which salaried employees can get after filing ITR
1.Section 143(1)(a)
Reason for this tax notice: The tax department has identified a possible mismatch or apparent error while processing your income tax return. This could relate to deductions claimed, tax credits, or information reported by employers, banks or other institutions.
How to respond to this tax notice: Read the proposed adjustment carefully and compare it with your tax records. If the adjustment is correct, accept it. If not, submit an online response with supporting evidence before the deadline.
2.Section 139(9)
Reason for this tax notice: Issued when the Income Tax Return (ITR) is found to be defective due to missing information, incomplete disclosures, or other prescribed defects.
How to respond to this tax notice: Rectify the defects and file the corrected return within the specified time. Failure to do so may result in the income tax return being treated as invalid.
3.Section 142(1)
Reason for this tax notice: Issued to seek additional information, documents, or explanations required for making an assessment or to require filing of an income tax return where one has not been filed.
How to respond to this tax notice: Furnish the information or documents sought through the e-proceedings portal within the prescribed timeline. Ensure the response is complete and supported by relevant records.
4.Section 143(2)
Reason for this tax notice: Issued when the income tax return (ITR) is selected for scrutiny to verify the correctness of income reported, deductions claimed, exemptions, or other tax positions.
How to respond to this tax notice: Respond to all queries with supporting evidence and cooperate during the assessment proceedings. Timely compliance is essential.
5.Section 148
Reason for this tax notice: Issued where the Assessing Officer proposes to reassess income believed to have escaped assessment, subject to the conditions and safeguards prescribed under the Income-tax Act.
How to respond to this tax notice: Carefully examine the basis of the notice, file the return as required, and submit a detailed response. Professional advice is advisable in such cases.
6.Section 245
Reason for this tax notice: Issued when the tax department proposes to adjust a tax refund against an outstanding demand relating to another assessment year.
How to respond to this tax notice: Verify whether the outstanding tax demand is correct. Accept the adjustment if valid, or file an online objection with supporting evidence if the demand is disputed or has already been paid.
7.Section 154
Reason for this tax notice: Issued to rectify a mistake apparent from the record, such as clerical, arithmetical, or other obvious errors in an order.
How to respond to this tax notice: Review the proposed rectification and respond if required. Where the mistake is genuine, the rectification should be accepted; otherwise, submit objections with supporting reasons.
8.Section 263
Reason for this tax notice: Issued when the Commissioner considers that an assessment order passed by the Assessing Officer is erroneous and prejudicial to the interests of the Revenue, and proposes to revise the order.
How to respond to this tax notice: File a detailed written submission explaining why the assessment order is neither erroneous nor prejudicial to the Revenue, along with supporting legal and factual evidence. Professional representation is generally recommended.
