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The short answer
To reply to an income tax notice, first confirm it is genuine (it should carry a Document Identification Number you can verify on the e-filing portal), then read the section, the tax year and the deadline. Most replies are filed online at incometax.gov.in under Pending Actions > e-Proceedings, with documents attached. Reply within the time given, or ask for more time before it runs out; an ignored notice can lead to an assessment and demand made without your side.
Before you reply: is the income tax notice genuine?
An income tax notice reply starts with checking that the notice is real. Fake "tax refund" and "tax notice" messages are a common route for phishing in Odisha as elsewhere.
- Notices and orders issued by the Income Tax Department carry a computer-generated Document Identification Number (DIN). You can check it with the "Authenticate notice/order issued by ITD" service on the e-filing portal, without logging in.
- Log in to incometax.gov.in yourself (do not use a link in an SMS or email) and see whether the notice appears under e-Proceedings or Worklist.
- The Department does not ask for card PINs, OTPs or passwords. If you have lost money to a fake notice, call 1930; see cyber crime complaints.
Which law: the 1961 Act or the Income-tax Act, 2025
The Income-tax Act, 2025 replaced the Income-tax Act, 1961 from 1 April 2026, and renumbered almost every section. "Previous year" has become "tax year" and the term "assessment year" is no longer used. But under Section 536 of the new Act, proceedings for tax years that began before 1 April 2026 continue under the old Act, even if they start after that date. So most notices issued in 2026 and 2027 about earlier years still cite the familiar 1961 sections below. A notice about tax year 2026-27 or later will use the new numbering; check the section printed on the notice and the Department's section-mapping material.
Common notices and what they mean (1961 Act numbering)
| Notice | What it means | What to do |
|---|---|---|
| Section 143(1) intimation | Your return has been processed. It shows whether tax matches, a refund is due, or a demand arises from an adjustment | If you agree, nothing (or pay the demand). If there is an error, file rectification under Section 154 |
| Section 143(1)(a) proposed adjustment | The Centralised Processing Centre proposes an adjustment, for example a mismatch with Form 26AS or AIS | Agree or disagree online, with reasons, within 30 days of the communication |
| Section 139(9) defective return | The return is treated as defective (missing schedules, tax unpaid, wrong form) | Correct it within 15 days, or ask for more time; otherwise the return is treated as invalid |
| Section 142(1) notice | The Assessing Officer wants a return, documents or information | File what is asked by the date given, through e-Proceedings |
| Section 143(2) notice | Your return is selected for scrutiny assessment, usually faceless | Reply to each query with evidence; you can ask for a personal hearing by video conference |
| Section 148A / 148 | Reassessment: the Department believes income has escaped assessment | Reply to the 148A show-cause within the time given (between 7 and 30 days); the 148 notice follows if the officer proceeds |
| Section 156 demand | Tax, interest or penalty is payable | Pay within 30 days, or respond on the portal and seek a stay if you dispute it |
| Section 245 intimation | A refund is proposed to be set off against an outstanding demand | Submit "Response to Outstanding Demand" (agree, disagree, or partly agree) |
There are also non-statutory communications, such as AIS-based "e-campaign" messages asking you to explain high-value transactions. These are answered on the Compliance portal and are not notices in themselves, but they can lead to one.
Time limits worth knowing
- An intimation under Section 143(1) can be sent within nine months from the end of the financial year in which the return was filed.
- A scrutiny notice under Section 143(2) must be served within three months from the end of the financial year in which the return was filed.
- Since the 2024 amendment, a reassessment notice can ordinarily be issued within three years and three months from the end of the assessment year, and up to five years and three months where the escaped income is ₹50 lakh or more.
Whether a notice is within time is often the first legal question, so note the dates on the notice and when you received it.
e-Proceedings response: step by step
- Log in to the e-filing portal with your PAN and password.
- Go to Pending Actions > e-Proceedings. Open the notice and download it.
- Read the questions and the date by which a response is required.
- Prepare a short written reply, point by point, with a list of enclosures (bank statements, Form 16, sale deeds, capital gains computation, rent receipts, loan papers).
- Click Submit Response, type or upload the reply, attach PDFs within the size limits, and submit. Download the acknowledgement.
- If you need more time, request an adjournment on the portal before the due date, giving a reason.
- Keep checking the portal and your registered email; further questions, show-cause notices and the final order arrive there.
You may reply yourself or through an authorised representative; the Act allows a relative, an advocate, a chartered accountant and certain others to appear for you.
Show-cause notices and draft orders
In faceless assessments, if the officer proposes an addition, you get a show-cause notice with a draft. This is the most important reply: it is your chance to answer before the order is passed. Ask for a video-conference hearing if the issue needs explanation. An assessment made without your reply is usually harder to correct later.
After the order: rectification, appeal and grievances
- Rectification. An obvious mistake apparent from the record (a TDS credit not given, an arithmetic error) can be corrected under Section 154 online.
- Appeal. An appeal against an assessment order or penalty lies to the Commissioner (Appeals) in Form 35, ordinarily within 30 days of service of the order, and then to the Income Tax Appellate Tribunal, which has a Cuttack Bench for Odisha. Questions of law go to the Orissa High Court.
- Grievances. Delayed refunds and portal problems can be raised through e-Nivaran on the e-filing portal or CPGRAMS. Where the Department acts without jurisdiction or in breach of natural justice, a writ petition may be possible.
Practical points for a 143(1) intimation or 148 notice
- Compare the intimation with your return, Form 26AS and AIS line by line; most 143(1) demands come from mismatches.
- For a 148A notice, ask for the information relied on if it is not attached, and answer on facts and on time limits.
- Never ignore a notice because the amount is small. Interest runs on demands, and refunds of later years can be adjusted against them.
Drafting of replies and notices is described under drafting and opinions.
For property sold by a non-resident, tax deducted at source and repatriation are covered in NRI property in Odisha. Proceedings under the Benami Act are separate from tax assessments; see benami property law.
Odia terms used in this guide
| Odia | Transliteration | Meaning |
|---|---|---|
| ଆୟକର | ayakara | income tax |
Frequently asked questions
What is a 143(1) intimation?
It is the result of processing your return. It tells you whether your computation matches the Department's, and whether a refund or demand arises. If it contains a mistake, you can file rectification under Section 154 on the e-filing portal.
How many days do I have to reply to an income tax notice?
It depends on the notice: 30 days for a proposed adjustment under Section 143(1)(a), 15 days to fix a defective return under Section 139(9), between 7 and 30 days for a 148A show-cause, and the date stated in the notice for others. Ask for an adjournment before the deadline if needed.
How do I check if an income tax notice is genuine?
Use the 'Authenticate notice/order issued by ITD' service on incometax.gov.in with the DIN printed on the notice, and check whether it appears under e-Proceedings after logging in yourself.
What is a 148 notice?
It is a reassessment notice issued when the Department believes income has escaped assessment. Under the 1961 Act a show-cause under Section 148A comes first, and you can reply to it before the officer decides to reopen.
What happens if I ignore an income tax notice?
The officer can complete the assessment on the material available, raise a demand with interest, and impose penalties. Refunds of other years can be adjusted against the demand.
Does the new Income-tax Act 2025 change old notices?
No, for earlier years. Proceedings for tax years beginning before 1 April 2026 continue under the 1961 Act, including notices issued after that date. Notices for tax year 2026-27 onwards use the new Act's section numbers.
Official sources
- Income Tax e-filing portal (e-Proceedings, authenticate notice)
- FAQs on the Income-tax Act, 2025: objective and scope (e-filing portal)
- Income Tax Department (Acts, rules and circulars)
- Income Tax Appellate Tribunal
- National Cyber Crime Reporting Portal
General information, not legal advice. Every matter turns on its own facts and documents, and the law and official procedures change. Check the current position with the concerned office, or take advice on your own facts, before acting.