India · Tax Notices
A plain guide to the notices we see every week, from a scrutiny notice under section 143(2) to a GST show cause notice in Form DRC-01, with the deadline and what a good reply contains.
Most tax notices in India ask for an explanation, not money, and most go wrong because the deadline is missed or the reply has no documents. Check four things first: the section the notice is issued under, the year it relates to, the date by which you must respond, and the Document Identification Number that shows it is genuine. Notices for years before April 2026 still cite the Income-tax Act, 1961, because those years are assessed under the old law.
We read the notice, confirm it is genuine, identify the section, the year and the time limit, and tell you within a day what it is really asking.
We prepare the reply with reconciliations and documents, so the officer can close the point from the file without a second notice.
Where the time given is too short, we ask for more time in writing before the date, on the portal, with reasons.
For a show cause notice before reopening, we reply on the information relied on, the time limit and the approval required.
Replies to ASMT-10, audit observations, DRC-01A intimations and DRC-01 show cause notices, with the ledger and return reconciliation built.
If the reply is not accepted, the same team takes the matter into income tax litigation or GST litigation.
Check the DIN or the portal, the section, the year and whether the time limit for the notice itself has expired.
Work out what triggered it: a data mismatch, a third-party report, a survey finding or a risk flag.
File a complete, documented reply by the date, or seek time before the date.
Track the outcome, rectify errors in the order, and decide on appeal within the limitation period.
We reply as if the file will be read on appeal, because the reply usually is.
Assessments, reassessment, search cases, CIT(A), ITAT and High Court.
Explore →◆Show cause notices, DGGI, adjudication, GSTAT appeals and writs.
Explore →◆Income tax and GST disputes from the first notice to the Tribunal.
Explore →◆ED, SFIO, EOW, SEBI, FEMA and NCLT matters under one team.
Explore →Assessments for years up to tax year 2025-26 (assessment year 2026-27) are made under the Income-tax Act, 1961, so the notices you receive in 2026 and 2027 will mostly cite the old sections. The second column gives the corresponding section of the Income-tax Act, 2025, which applies from tax year 2026-27. Where we have not confirmed a new number, the table says so.
| Notice (1961 Act) | 2025 Act | What it means | Usual response |
|---|---|---|---|
| 143(1)(a) intimation | 270(1) | The processing centre proposes an adjustment to your return, such as a mismatch with Form 26AS or the AIS. | Within 30 days of the intimation, online |
| 139(9) defective return | Not listed here | The return is treated as defective, for example income declared without the matching schedule or audit report. | Usually 15 days; otherwise the return is treated as invalid |
| 142(1) inquiry | 268(1) | The Assessing Officer asks for accounts, documents, information or a return before assessment. | The date in the notice, often 7 to 15 days |
| 143(2) scrutiny | 270(8) | The return is selected for detailed scrutiny assessment, now usually faceless. | The date in the notice; the notice itself must issue within three months from the end of the financial year of filing |
| 148A show cause | 281 | Before reopening, the officer shares the information suggesting income escaped assessment and asks why the case should not be reopened. | The date in the notice; reply on the information, the time limit and the approval |
| 148 reassessment | 280 | The assessment is reopened. You must file a return for that year. | The date in the notice |
| 131 summons | 246 | Attendance on oath to give evidence or produce books, often during an investigation. | The date and time stated; ask for another date in writing if needed |
| 133(6) information | 252 | A call for information, often about bank deposits, property deals or high-value transactions reported by third parties. | The date in the notice |
| 156 demand | Not listed here | A demand for tax, interest or penalty following an order. | Pay within 30 days, or appeal and apply for stay |
| 245 refund adjustment | Not listed here | The department proposes to set a refund against an outstanding demand. | Respond online within 30 days |
| 274 read with 270A penalty | 439 | Show cause before a penalty of 50% of tax on under-reported income, or 200% where it is misreported. | The date in the notice |
| 263 revision | 377 | The Principal Commissioner proposes to revise an assessment order as erroneous and prejudicial to revenue. | The date in the notice; revision is barred two years after the end of the financial year of the order |
GST notices are issued and answered on the GST portal under the CGST Act, 2017 and the CGST Rules. The form number tells you the stage the matter has reached.
| Form | Provision | What it means | Usual response |
|---|---|---|---|
| GSTR-3A | Section 46 | A return has not been filed. | File the return within 15 days, or the officer may assess on best judgment |
| REG-03 | Rule 9 | Clarification or documents sought on a registration application. | Reply in REG-04 within 7 working days |
| REG-31 | Rule 21A | Registration suspended, often for a mismatch between returns. | Respond within 30 days |
| REG-17 | Section 29 | Show cause notice for cancellation of registration. | Reply in REG-18 within 7 working days |
| ASMT-10 | Section 61 | Discrepancies found on scrutiny of returns. | Reply in ASMT-11 within 30 days or the time allowed |
| ADT-01 | Section 65 | Notice of departmental audit of your books. | Produce records on the dates fixed; findings come in ADT-02 |
| INS-01 | Section 67 | Authorisation for inspection, search or seizure. | On the spot; record what is seized and ask for copies |
| Summons | Section 70 | Appearance to give a statement or produce documents, usually by the DGGI or an anti-evasion unit. | The date stated; verify the DIN |
| DRC-01A | Rule 142(1A) | Optional intimation of the tax the officer proposes to demand, before a show cause notice. | Pay or object in Part B by the date given |
| DRC-01 | Sections 73, 74 or 74A | Show cause notice demanding tax, interest and penalty. | Reply in DRC-06 by the date in the notice, usually 30 days |
| DRC-07 | Rule 142(5) | Summary of the order confirming a demand. | Appeal within three months |
| DRC-13 | Section 79 | Notice to your bank or customer to pay the department instead of you. | Act at once: appeal and seek stay or file objections |
| DRC-22 | Section 83 | Provisional attachment of a bank account or property during proceedings. | Object in DRC-22A within 7 days; the attachment lapses after one year |
If the officer does not accept the reply, the order is appealable. For income tax the first appeal lies to the Commissioner (Appeals) within 30 days of the demand notice; for GST, to the Appellate Authority within three months of the order. The steps after that are set out in income tax litigation and GST litigation. We have step-by-step guides to replying to a section 148A notice and replying to a DRC-01. Summons are covered in our guide to a DGGI summons under section 70.
Prepared by the LexVerge editorial team and reviewed by Vijay Dhawan, Managing Partner, on 11 October 2026. Facts checked against the Acts, rules, regulations and judgments cited on this page on 11 October 2026. General information, not legal advice: deadlines run from the date of your notice or order, so confirm them for your matter.
A section 148A notice is the show cause stage before reassessment. What to check, how to reply, and how the time limits work.
Read the guide →Regulatory DefenceGST Show Cause Notice in DRC-01: How to Reply in DRC-06How to read a GST show cause notice, what the DRC-06 reply should contain, your right to a hearing, and what follows the order.
Read the guide →Regulatory DefenceDGGI Summons Under Section 70: What to Do, What to Say and What to SignA practical guide to responding to a GST intelligence summons: the safeguards officers must follow, how to handle the statement, when arrest is a r...
Read the guide →Share the notice and the date on it. A partner will tell you what it is asking, the deadline and what the reply needs.
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