ITR filing 2026: Here are the 7 income tax notices you may receive after filing your return and what they mean

Filing an Income Tax Return (ITR) does not always mark the end of the tax filing process. Even after submitting a return, taxpayers may receive communications from the Income Tax Department seeking clarification, highlighting discrepancies, or informing them about refunds, tax demands, or further verification.

Common income tax notices after ITR filing

Here is the list of 7 income tax notices you may receive after filing your ITR:

1. Section 143(1): Intimation

This is the most common communication issued after the Income Tax Department processes a return. It compares the taxpayer's return with the department's records and informs whether the return has been accepted, whether a refund is due, or whether additional tax is payable.

Key reasons

• Difference between the department's tax computation and the taxpayer's calculation
• Tax credit mismatch
• Interest under Sections 234B or 234C due to short payment of advance tax

How to avoid it?

• Verify all income before filing
• Match TDS with Form 26AS and AIS
• Pay any remaining self-assessment tax before submitting the return

2. Section 139(9): Defective return

A notice under Section 139(9) is issued when the return contains errors that prevent it from being processed. Taxpayers generally get 15 days to correct and resubmit the return.

Key reasons

• Filing the wrong ITR form
• Missing mandatory schedules or disclosures
• Incomplete income details
• Mismatch between reported income and tax records

How to avoid it?

• Choose the correct ITR form
• Fill every applicable schedule
• Review the return carefully before submission

3. Section 142(1): Inquiry before assessment

The department may seek additional information or supporting documents before completing the assessment. This notice may also be issued if a taxpayer has not filed the return despite being required to do so.

Key reasons

• Additional documents required
• Clarification on income or deductions
• Return not filed despite tax liability

How to avoid it?

• File the return within the due date
• Maintain supporting documents for deductions, exemptions and income
• Ensure complete disclosures while filing

4. Section 143(2): Scrutiny notice

This notice indicates that the department has selected the return for detailed examination. It does not automatically imply tax evasion but requires taxpayers to substantiate the information reported in the return.

Key reasons

• High-value financial transactions
• Large deduction claims
• Significant mismatch in reported information

How to avoid it?

• Report all sources of income accurately
• Keep documentary evidence for deductions and exemptions
• Ensure information matches AIS, Form 26AS and other financial records

5. Section 148: Income escaping assessment

This notice is issued when the department believes certain income has not been reported or has escaped assessment.

Key reasons

• Undisclosed income
• New information received by the department indicating under-reporting

How to avoid it?

• Report every source of income, including interest, dividends and capital gains
• Review AIS before filing to identify any missing income

6. Section 156: Demand notice

A demand notice is issued when tax, penalty or interest remains payable after the department processes or assesses the return.

Key reasons

• Additional tax payable after assessment
• Interest or penalty imposed
• Short payment of taxes

How to avoid it?

• Calculate tax liability accurately
• Pay advance tax and self-assessment tax on time
• Respond promptly if any discrepancy is identified

7. Section 245: Refund adjustment notice

Instead of issuing a refund, the department may propose adjusting it against an outstanding tax demand from a previous assessment year.

Key reasons

• Pending tax demand from an earlier year
• Refund available for the current assessment year

How to avoid it?

• Verify and clear outstanding tax demands, if valid
• Regularly check the income tax portal for pending demands
• Respond within the specified timeline if you disagree with the adjustment

How to respond to income tax notices?

Registered taxpayers can use the e-Proceedings facility on the e-filing portal to view and respond online to notices, intimations and other communications issued by the Central Processing Centre (CPC), the Assessing Officer or other Income Tax authorities.

1. Log in to the e-filing portal using your user ID and password.
2. Navigate to Dashboard > Pending Actions > e-Proceedings.
3. View the notice issued in your name (or as an authorised representative) and review its details.
4. Submit your response by providing an explanation (agree or disagree) and uploading supporting documents.
5. Once submitted, an acknowledgement and Transaction ID will be generated.

Disclaimer: This is only for informational and educational purposes. Please consult a qualified tax expert for the latest tax laws and regulations.