What is Income Tax Notice?
When you are not filing an income tax return, there is a defect in the filing of tax return or due to any other reasons where the tax department requires some information but you are able to perform these major tasks on time then income tax Department sent you the Income-tax notice.
But you don’t need to be surprised if you received this notice, Onfiling tax experts will guide you to understand the details of notice and advice you in how to comply with tax notice or order.
What documents are needed to respond to a Notice?The Documents must differ depending on the type of Income Tax Notice issued to the taxpayer. The following are the main documents required to respond to an income tax notice:
A copy of the Income Tax Notice.
Proof of income, such as Form 16 (Part B), salary receipts, and so on.
TDS Certificate, Form 16 (Part A)
Investment proof, if they are applicable
However, it is usually preferable to analyse the notice only with the help of tax specialists. As a result, once the copy of the income-tax notice is submitted, tax specialists will examine it and come up with the best possible solution. You may then request the necessary documents based on this information.
What are the different types of Tax notices are as follows:
This is the commonly received income tax notice of intimation. The income tax department sends this notice for providing a response to the errors/ incorrect claims/ inconsistencies in an income tax return that was filed. After receiving this notice, you can revise it within 15 days. Otherwise, the tax return will be processed after making the necessary adjustments mentioned in the 143(1) tax notice.
- Intimation notice under Section 143(1)
In this notice, the taxpayer needs to respond to the questionnaire issued along with the documents required by the income tax department. Within 6 months after the completion of the assessment year to which it pertains, the assessing officer is supposed to serve this notice. The main purpose of this notice is to notify the assesse that your return has been picked for scrutiny.
- Scrutiny Notice under Section 143(2)
This notice is addressed to the assessee when the return is already filed and further details of documents are required from the assesse to complete the process. The purpose of this notice is to provide additional documents and information.
- Inquiry Notice under section 142(1)
This is issued if the income tax return filed does not contain all necessary information or incorrect information. If this notice is issued then you should rectify it within 15 days.
- Defective return Notice under 139(1)
This notice is issued when any tax, interest, fine, or any other sum is owed by the taxpayer.
- Demand Notice under Section 156
When the tax has not been paid for the previous years and the assessing officer wants to set off the current year's refund against that demand, a notice under Section 245 can be issued.
How to check the authenticity of an Income Tax Notice?
Before responding to any communication sent to you in the name of the income tax department, be sure the notice or order is real and issued by the income tax authorities. On the e-filing site, you can validate the notice/order/letter issued by the income tax office.
Go to www.incometax.gov.in to access the income tax e-filing site. Go to 'Authenticate notice/order issued by ITD' under 'Quick Links' on the home page.
You can verify your identity by using the following methods:
PAN, document type, assessment year, issue date, and mobile number (only for notices/orders/letters issued in the 2011-12 fiscal year and following years).
Mobile phone number and document identification number (for all assessment years).
Select the option and enter all the data if you need to authenticate by PAN, document type, assessment year, issuing date, and mobile number.
Once you've filled all of the fields, you'll receive an OTP. Enter the OTP that was sent to you. The DIN of the notice issued, and the date of issue will be displayed once the OTP has been authenticated.