Who would like to receive a notice from the Income Tax Department? Everyone would like this not to happen, but while filing Income Tax Return (ITR), a slight mistake while calculating your income can put you in trouble. Let’s know about it in detail.
You can get a notice from the Income Tax Department. Whoever receives the notice is given the facility to file a reply by visiting the website of www.incometaxindiaefiling.gov.in.
Generally, while filing income tax return, people give wrong information in order to save tax or show more loss. In such a situation, the department can send notices to those people, who are suspected of filling wrong information. The notices that usually come here are:
Under section 139(9)
Notice is sent under section 139(9) for defective return. ITR (ITR) is considered defective if any information is missing in it (information not given) or if the information given in the ITR form does not match with the data of the IT department.
In this situation, taxpayers should reply to it within 15 days. If this is not done, the ITR is rejected. The question asked by the department should be answered properly, so that there is no problem in understanding.
Under section 143(1)
It is an informational notice. It is sent when excess tax is paid and refund is intimated to the taxpayer or when less than actual tax is paid, the department informs the taxpayer about tax liabilities.
Under section 143(1)(a)
This is also an informational notice. It is sent when there is no relation between income, exemption or deductions in ITR and TDS certificate of Form 16 and Form 16A. Means the taxpayer has filled something else in ITR and his TDS certificate is telling a different story.
Under section 142(1)
This notice is given when the Assessing Officer requires any additional information from the taxpayer on the ITR. It can be sent even when the taxpayer does not file ITR in any year, but on the basis of previous years, the Assessing Officer demands ITR filing. Failure to respond to notice under section 142(1) can lead to a fine of Rs 10,000 or legal action.
Under section 156
Under this section, the IT department sends a demand notice. Through this notice, penalty, fine or tax is sought, which the taxpayer has to pay. You should pay the Due Amount within 30 days of receiving the notice.
Under section 143(2)
This is not just a notification. This is a scrutiny order, meaning an order for investigation. The Income Tax Department gives such an order when someone finds a discrepancy in the ITR related to understatement of income or overstatement of loss.
