Received an income tax notice? First steps
An income tax notice is a formal communication from the department, and it usually has a response deadline printed on it. The first steps are to check that it is genuine, read which year and provision it refers to, and respond through the e-filing portal within the time given. Ignoring it rarely helps.
- Per the portal FAQ, communications issued on or after 1 October 2019 should carry a Document Identification Number (DIN), and one without a DIN is treated as invalid; the portal lets you authenticate a notice without logging in.
- Read the notice for the section, the assessment year or tax year, and the response deadline.
- Notices and responses are handled in the e-Proceedings section of the e-filing portal.
- A response cannot be edited once submitted, so gather documents first.
- Outcomes depend on facts; nothing here predicts a result.
How can I check whether an income tax notice is genuine?
Use the "Authenticate Notice/Order issued by ITD" service on the e-filing portal. It works before login and uses a mobile number to send an OTP; the DIN printed on the notice identifies the document. The portal's authentication FAQ explains the process.
According to the portal's FAQ, a DIN is a computer-generated number that communications issued on or after 1 October 2019 should quote, and a notice or order without a DIN is treated as invalid. Read the FAQ for the current position. Do not click links or open attachments in unexpected emails that claim to be from the department; go to the portal directly.
What should I read in the notice first?
Read five things: the section under which it is issued, the assessment year or tax year, the date of issue, the DIN and the response deadline. These tell you what the department is asking and by when. For years up to AY 2026-27 the 1961 Act applies; for later periods the Income-tax Act, 2025 applies.
A short reading list for the notice:
- Section and provision cited (and the Act it belongs to)
- Assessment year, or tax year for periods under the 2025 Act
- Whether it is an intimation, a request for information, a show-cause or a demand
- The mode of response and the due date printed on it
- The documents or explanations requested
- Whether a hearing by video conference is mentioned
The brief on faceless assessment procedure covers what happens in one type of proceeding.
What kinds of communication are there?
Common categories are an intimation after processing a return, a notice seeking information or a response in an e-proceeding, a rectification-related communication, and a demand for outstanding tax. The e-filing portal's Responding to Notices page lists the matching services.
Scroll horizontally to see all two columns.
| Situation | Service listed on the portal |
|---|---|
| Check whether a notice is genuine | Authenticate Notice/Order issued by ITD (no login needed) |
| Notice in an assessment or other proceeding | e-Proceedings |
| Notice that needs a compliance response | Comply To Notice |
| Mistake in an order or intimation | Raise Rectification Request |
| Outstanding demand | Respond to Outstanding Demand |
The same help page links the user manuals and FAQs for each service. Which one applies is shown by the notice itself.
How do I respond through e-Proceedings?
Log in, open Pending Actions and choose e-Proceedings, then open the notice and select Submit Response. The portal's e-Proceedings manual and FAQ describe the steps. They differ by notice type, so follow the screens for your notice.
Steps for a notice issued by an Assessing Officer or other authority, as the manual describes them:
- Log in. Log in to the e-filing portal with your user ID and password.
- Open e-Proceedings. On the dashboard go to Pending Actions, then e-Proceedings, and choose the Self tab (or the tab for an authorised representative or another PAN or TAN).
- Read the notice. Open the notice, download the notice letter and read every page and attachment.
- Collect the documents. Collect the explanation and supporting documents requested.
- Start the response. Select Submit Response, choose a full or partial response as the screen offers, enter your remarks and add each document under its category.
- Declare and submit. Tick the declaration and submit, then note the acknowledgement and use View Response to save a copy.
The manual gives limits for the remarks (4,000 characters) and for each attachment (5 MB). The portal's FAQ states that a response cannot be edited after submission, so prepare it fully before sending.
Can the response date be extended?
Sometimes. For a defective notice, the e-Proceedings FAQ says you may use Seek Adjournment to request an extension. The FAQ also says the Submit Response button may be inactive once the response due date has lapsed for some notice types, so do not assume an extension will be granted; act within the date printed on the notice.
What if the notice is about an outstanding demand?
An outstanding demand has its own service on the portal, Respond to Outstanding Demand, listed on the Responding to Notices page with its own user manual and FAQ. Check the demand against your return, challans and Form 26AS or AIS before responding.
The brief on AIS and TIS mismatches covers a common source of mismatch notices.
What documents should be gathered?
Gather the filed return and acknowledgement, computation, Form 16 or other TDS certificates, Form 26AS and AIS, bank statements, challans, proofs for claimed deductions and any earlier correspondence. Keep a dated copy of everything submitted, with a short index.
Last reviewed: 15 October 2026