The income tax department sends different types of ITR notices to taxpayers depending on the cause of the notice. These notices are as follows –
A ITR notice is served by the assessing officer u/s 142 (1) in two cases. Firstly, if the officer requires additional information and documents pertaining to your income tax returns...Get Expert
If the AO believes that a defective income tax return is filed, he will serve you an ITR notice under this section. The error can be missing information, selection of the wrong ITR form...Get Expert
This ITR notice is sent in cases where the assessing officer(AO) has a reason to believe that a taxpayer has filed his ITR on a lower income or not filed when the law mandated him...Get Expert
If the assessing officer believes that the tax payer is concealing his income or a part thereof, he can serve a notice under this section...Get Expert
An income tax notice may be issued for the following reasons -
When you receive an ITR notice under any of the aforementioned sections, the following steps should be taken –
The most common causes for which you might receive an income tax notice include the following –
Return not filed within the due date of assessment period
Return processed successfully. Error in the amount of deduction, loss claimed, etc.
Notice to reconfirm that the tax return filed is accurate, and deduction has not been claimed in excess
Detailed assessment notice to ensure all claims, deductions, etc., are filled correctly without any errors.
A notice sent if the assessing officer feels that any income has not been assessed
In case of inaccuracy in returns such as missing information, incorrect filling of return, etc.
The type of documents required for replying to an income tax notice depends on the type of notice received. Here are some basic documents that are common to every notice -