Income Tax Notice Response Registration
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An income tax notice is a formal communication issued by the Income Tax Department to a taxpayer at various stages of the return-filing and assessment lifecycle — ranging from a routine intimation confirming that a return has been processed, to a detailed scrutiny notice examining the return in depth, to a reassessment notice alleging that income has escaped assessment altogether.
Salient Features, Documents Required, Process and Frequently Asked Questions
Important Act Transition Notice: Under the Income Tax Act, 2025, which applies to income earned from Tax Year 2026-27 (FY 2026-27) onward, many familiar section numbers are being renumbered. For instance, Section 143(1) intimation broadly corresponds to Section 270, and Section 154 rectification to Section 295. However, notices relating to AY 2026-27 (income of FY 2025-26) and earlier years continue to be governed by the old Income Tax Act, 1961 section numbers referenced throughout this note.
An income tax notice is a formal communication issued by the Income Tax Department to a taxpayer at various stages of the return-filing and assessment lifecycle — ranging from a routine intimation confirming that a return has been processed, to a detailed scrutiny notice examining the return in depth, to a reassessment notice alleging that income has escaped assessment altogether.
Since the rollout of the Faceless Assessment Scheme under Section 144B of the Income Tax Act, 1961, the overwhelming majority of notices, responses, and even assessment orders are handled entirely electronically through the e-Proceedings facility on the Income Tax Department's e-filing portal, with minimal direct, in-person interaction between the taxpayer and the Assessing Officer. Responding correctly begins with correctly identifying the type of notice received, since each carries its own statutory section, response deadline, and consequence for non-response.
Under Section 144B, regular assessments (Sections 143(1), 143(3), 144, and 147) are conducted through the National Faceless Assessment Centre (NFAC), with cases automatically allocated to assessment units, and no default in-person interaction between the taxpayer and the officer. Certain categories — search, survey, international taxation, and central charge cases — remain outside the faceless scheme.
Notices are uploaded to the taxpayer's e-filing account under Pending Actions > e-Proceedings, and are simultaneously communicated by email (as a PDF) and SMS to the registered mobile number and email. The portal record is the authoritative reference, regardless of whether the taxpayer separately notices the email or SMS alert.
Rectification under Section 154 is available online only for CPC-issued intimations/orders. Rectification of an Assessing Officer's order under Section 143(3)/147/144 must be filed manually before the jurisdictional AO. Adjournment and hearing rights are preserved online; taxpayers can seek an adjournment by providing a valid reason before deadlines, or request a video conference hearing if necessary.
Failure to respond to a notice within the stipulated time can result in a Best Judgment Assessment under Section 144 (where the officer determines income/tax without the taxpayer's input, generally to the taxpayer's disadvantage), in addition to possible penalties under Section 271, and in serious or wilful cases, prosecution under provisions such as Section 276D.
The specific evidence needed depends heavily on the type of notice and the issue it raises, but the following recur across most notice categories:
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