New Delhi. Who would love to get a notice from the Income Tax Department? Everyone would like this not to happen, but a small mistake while calculating your income while filing Income Tax Return (ITR) can land you in trouble. You may 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 or show more loss in order to save tax. In such a situation, the department can send notices to those people who are suspected of filling wrong information. The common notices that come here are-
u/s 139(9)
Notice is sent under section 139(9) for defective return. ITR is considered defective if any information is missing in it (information is not given) or the information given in ITR form does not match with the data of I-T department. In this situation, taxpayers should respond to it within 15 days. Failure to do so will result in the ITR being rejected. The question made by the department should be answered well, so that there is no problem in understanding.
u/s 143(1)
This is an informational notice. It is sent when additional tax is paid and refund is reported to the taxpayer or when less than the actual tax is paid, the department informs the taxpayer about the tax liabilities.
u/s 143(1)(a)
This is also an informational notice. It is sent when there is no relation between income, exemption or deduction in ITR and TDS certificate of Form 16 and Form 16A. Meaning the taxpayer should fill something else in the ITR and his TDS certificate is telling a different story.
u/s 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 if the taxpayer does not file ITR in any year, but based on the previous years, the Assessing Officer demands to file ITR. Failure to respond to the notice under section 142(1) can lead to a fine of Rs 10,000 or legal action.
Under section 156
Under this section, the I-T department sends a demand notice. Through this notice, penalty, fine or tax is sought, which has to be paid by the taxpayer. You should pay the Due Amount within 30 days of receiving the notice.
Under section 143(2)
This is not just an information. This is a scrutiny order, meaning an order for investigation. The Income Tax Department gives such an order when someone has found a discrepancy in the ITR regarding the income being too low or the loss being reported too much.
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