Most income tax notices for individuals and small businesses come from automated checks: income in AIS or Form 26AS that doesn't appear in the return, TDS credit that doesn't match, or a difference in the calculation. With a careful reconciliation, many can be resolved through the e-filing portal with a clear response.
Common income tax notices
Intimation under section 143(1)
Sent after your return is processed. It may confirm your figures, or show a demand, a lower refund or an adjustment. The first step is to compare it line by line with your return.
Proposed adjustment under section 143(1)(a)
The department proposes to change your income because of a mismatch, for example with AIS or Form 26AS. You can agree or disagree online, usually within 30 days.
Defective return under section 139(9)
Something is missing or inconsistent in the return, such as the wrong form or unclaimed TDS. It has to be corrected within the time given, usually 15 days.
Outstanding demand and refund adjustment
An earlier demand can be adjusted against your refund. You can agree, disagree with reasons, or partly agree through the e-filing portal.
For notices that open a detailed assessment, you'll be told clearly at the start what kind of support is appropriate.
What's included
- Reading the notice and identifying the issue.
- Reconciliation with AIS, TIS, Form 26AS and your return.
- Calculation of any tax and interest that is really due.
- A structured draft response, agreeing or disagreeing with reasons, with the supporting working.
- Guidance on submitting it on the e-filing portal, or on asking for a rectification if the processing contains an error.
Where to see and answer a notice
Notices and intimations arrive by email and SMS, and they always appear on the income tax e-filing portal under Pending Actions, in the e-Proceedings section or in Response to Outstanding Demand. Answers are submitted from the same place.
Check every notice on the portal before acting on it: the department does not ask for payments through links in messages. If a message looks suspicious, don't click and verify it from the portal directly.
Documents to share
- The notice or intimation (PDF or email).
- The return you filed and its computation.
- AIS, TIS and Form 26AS for the year.
- Form 16 and Form 16A, bank statements and interest certificates.
- Capital gains statements, challans and any earlier correspondence.
How it works
- Message on WhatsApp. Describe your situation, or send a photo of the notice.
- Quote and checklist. You receive a clear quote and the list of documents to share.
- Review and analysis. Figures checked, data reconciled, issues identified.
- Deliverable and next steps. You receive the result, with a short walkthrough.
What you receive
- An analysis note: why the notice was issued, what it means and the options you have.
- The reconciliation working behind the figures.
- A draft response and a step-by-step list for the e-filing portal.
Frequently asked questions
Is every notice a problem?
No. Many are intimations or requests for confirmation. What matters is reading them carefully and responding within the time given.
How much time do I have?
It depends on the notice: a defective return notice usually gives 15 days, a proposed adjustment 30 days. The date is in the notice and on the e-filing portal.
The demand looks wrong. What can I do?
You can disagree with the demand online, giving reasons, or ask for a rectification if the processing contains an error. The analysis shows which route fits your case.
Can you help with a notice for an older year?
Yes. Send it, and you will receive an assessment of what is needed.
Last updated: November 2026. General information for guidance: every case is checked individually.