Filing your income-tax returns (ITR) has become more accessible in the past few years, with the full process available online via the Income-Tax (I-T) website. Yet, first-time taxpayers often find the process confusing.
An I-T notice is a formal communication from the Department (ITD) sent to a taxpayer for various reasons. Receiving one does not always mean you are at fault; it may simply indicate an error in your filing. Notices can be issued both before and after you file returns.
Types of tax notices
Income-tax notices are usually sent to your registered email address. The section mentioned in the email highlights the area of concern. Respond promptly to income to avoid penalties.
- Inquiry before is under Section 142(1) of the I-T Act
- Intimation letter is sent under Section 143(1) of the ITA
- Notice for scrutiny of assessment is received under Section 143(2) of the ITA
- Notice for escaping assessment is sent under Section 148 of the ITA
- notice is sent under Section 245 of the ITA
How to verify authenticity
Always check the authenticity of a notice before responding. Use the authentication feature on the I-T .
Keep your , tax documents, Document Identification Number (DIN), and phone handy to properly authenticate the notice.
Step-by-step guide to authenticate your I-T notice
- Visit the income tax e-filing portal: https://www.incometax.gov.in/iec/foportal/
- Scroll down to the Quick Links section on the left side of the page and click ‘Authenticate notice/order issued by ITD2’.
- Enter your DIN and mobile number to authenticate. You can also authenticate using your PAN, document type, assessment year and issue date.
- Once you fill in the details, an will be sent to your mobile number, which you can use to receive a success message confirming if the income tax notice is real.
- If the notice is genuine, you will see a success message. If not, the portal will display ‘No record found’.
Common reasons for I-T notice
- Non-filing of ITR, use of incorrect ITR form when filing your returns, misreported or incorrect TDS amount in , inaccuracies in your ITR, and random assessment of ITR filing by an officer.
- Failure to declare any during the fiscal / assessment year in ITR, oversight in submission of relevant papers with ITR, non-disclosure or misreporting of capital gains during the fiscal / assessment year in ITR.
- Failure to correctly report investments for self, spouse or children, non-disclosure of high-value transactions during the fiscal / assessment year in ITR.
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