Common reasons include a defective or incomplete return, a mismatch between your ITR and Form 26AS or AIS, high-value transactions not reflected in your return, unexplained income, or the department reopening a past year on new evidence.

File your return accurately and on time, reconcile it against your Form 26AS and AIS before submitting, report all income sources including interest and capital gains, and respond promptly to any earlier department communication.

A defective return notice under Section 139(9) gives you 15 days from the date of intimation to correct and refile, or the original return is treated as invalid.

Since 2022, the Assessing Officer cannot issue a Section 148 reassessment notice directly. They must first follow the Section 148A procedure — a show cause notice, sharing of supporting material, and an opportunity to be heard — before any Section 148 notice can follow.

Under the current time limits, a Section 148 notice can generally be issued within 3 years from the end of the relevant assessment year, extended to 5 years where the escaped income is Rs 50 lakh or more.

You must pay within 30 days of the notice date unless it’s stayed or successfully challenged; unpaid demands can lead to interest, penalty, and recovery proceedings including attachment of bank accounts.

Pricing for our income tax notice service depends on your notice type and section involved — a defective return or scrutiny notice is typically simpler than a Section 148A reassessment matter or an appeal. We offer a free consultation before sharing an exact quote, and our income tax notice assistance covers everything from analysis to filing.