What does an income-tax notice ask for?
An income-tax notice asks for the thing its section names. Processing the return, asking for information, opening scrutiny, and raising a demand are different notices. Reading the section number is the first step. Treating every letter as a demand is not.
Which notices are common?
| Section | What it is |
|---|---|
| 139(9) | The return is defective and is to be corrected |
| 142(1) | The Assessing Officer asks for accounts or information |
| 143(1) | An intimation after the return is processed |
| 143(2) | A notice that the return has been selected for scrutiny |
| 148 | A notice that income is proposed to be reassessed |
| 156 | A notice of demand for a sum payable |
The return those notices sit on is filed as described on the income-tax page. The time to answer is the time printed on that notice. This page does not invent one deadline for all of them.
What is not a demand?
Section 143(1) can show a refund, a demand, or no difference. It is still an intimation, not a scrutiny. Form 26AS shows tax that has been credited. What it shows is on the Form 26AS page. A mismatch with the return may be why a notice arrived. The statement itself is not the notice.
Frequently asked questions
Four questions cover a demand, scrutiny, the time to reply, and Form 26AS.
Is every notice a tax demand?
No. A demand is a notice under section 156. An intimation, a defective-return notice, and a request for information are different communications.
Does section 143(1) mean the return is being scrutinised?
No. Section 143(1) is processing. Scrutiny is a notice under section 143(2).
Is there one number of days for every notice?
No. The time to respond is the time that notice states. This page does not set one period for every section.
Does a notice replace Form 26AS?
No. Form 26AS is the statement of tax credited. A notice may ask the person to reconcile it. The form is not the notice.
Sources
These communications are sections of the Income-tax Act, 1961. The return they relate to is filed separately. Form 26AS is the credit statement.