For a salaried professional, the Income Tax Return (ITR) is usually straightforward because of Form 16. However, mismatches between your declaration and the data in the government’s system (AIS/TIS) can trigger alerts.

If you’ve received an email or SMS from the “IT-Dept,” don’t panic. Understanding which “Section” is mentioned will tell you exactly what to do.

1. Intimation Under Section 143(1): The “Match-Check”

This is the most common notice. It is essentially a comparison between the tax you calculated and the tax the department calculated.

  • Why it comes: After your ITR is processed, the system sends this to show if you have a refund, a small tax demand, or if everything is perfectly matched.
  • The Fix: If it says “No further action required,” just save it. If there is a “Demand,” check for arithmetical errors and pay the difference.

2. Notice Under Section 139(9): The “Defective Return”

This notice is sent when your ITR is considered incomplete or contains errors that make it invalid.

  • Why it comes: Usually happens if you used the wrong ITR form (e.g., filing ITR-1 instead of ITR-2), or if you claimed TDS but didn’t report the corresponding income.
  • The Fix: You get 15 days to rectify the defect. You must file a “Revised Return” to fix the error.

3. Notice Under Section 142(1): The “Inquiry Notice”

This is a request for more information. It doesn’t mean you’ve done something wrong; the officer just needs more proof.

  • Why it comes: To ask for documents like rent receipts (for HRA), investment proofs (for 80C), or to remind you to file your return if you missed the deadline.
  • The Fix: Simply upload the requested documents on the e-filing portal.

4. Notice Under Section 143(2): The “Scrutiny Notice”

This is more serious. It means your return has been selected for a detailed examination.

  • Why it comes: Often triggered by high-value transactions (like buying a car or house) that don’t match your reported salary.
  • The Fix: You will need to provide a detailed explanation of your income sources and bank statements. It’s best to consult a CA here.

5. Notice Under Section 156: The “Demand Notice”

This is a direct call to pay money to the government.

  • Why it comes: It usually follows an assessment where the department finds that you owe extra tax, interest, or a penalty.
  • The Fix: You typically have 30 days to pay the amount. Ignoring this can lead to a frozen bank account.

6. Notice Under Section 245: The “Refund Adjustment”

If you are expecting a refund this year but have an unpaid tax bill from a previous year, you get this notice.

  • Why it comes: The department is informing you that they are using your current refund to pay off your old debt.
  • The Fix: You have 30 days to agree or disagree. If the old demand is a mistake, you must file a “Disagreement” on the portal.

7. Notice Under Section 148: “Income Escaping Assessment”

This is sent when the tax officer has “reason to believe” that you hidden some income in the past.

  • Why it comes: Usually due to undisclosed bank interest, capital gains from shares, or property deals that were not reported in previous years.
  • The Fix: You will have to refile your return for that specific year and explain the source of that income.

Summary Table for Quick Reference

SectionNotice TypeAction Required
143(1)IntimationCheck if tax demand exists
139(9)Defective ReturnRectify and refile in 15 days
142(1)InquirySubmit documents/proofs
143(2)ScrutinyDetailed explanation required
156Demand NoticePay the due amount in 30 days
245Set-off RefundConsent or Disagree for adjustment
148Re-assessmentExplain undisclosed income

Conclusion

Most income tax notices for employed people are just “reminders” to be more accurate. The key to avoiding them is to always cross-check your Form 16 with your AIS (Annual Information Statement) before clicking “Submit.”

Have you ever received a “Defective Return” notice? Tell us how you resolved it in the comments!