The section quoted on an income-tax notice tells you what it is: 143(1) is a processing intimation, 139(9) a defective-return notice, 142(1) an inquiry, 143(2) a scrutiny selection, 148 a reassessment, and 245 an intimation of refund adjustment. Most are responded to through e-proceedings on the income-tax portal.
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Income-tax Act 2025 update: Section 139 of the 1961 Act is now Section 263 under the new Income-tax Act 2025, effective 1 April 2026. Rates and thresholds discussed below remain applicable unless stated.
Identify the notice by its section
| Section | What it means | Urgency |
|---|---|---|
| 143(1) | Processing intimation (refund/demand/no change) | Check; respond if a demand or mismatch |
| 139(9) | Defective return — fix and re-file | 15 days (rectify) |
| 142(1) | Inquiry — file return / produce details | By the date stated |
| 143(2) | Scrutiny selected | By the date stated |
| 148 | Income escaping assessment (reassessment) | File return; act carefully |
| 245 | Proposed adjustment of refund against demand | Respond within the window |
First steps on any notice
- Note the section, the DIN (document identification number) and the response deadline.
- Verify it is genuine — check the DIN on the portal (notices without a DIN are invalid).
- Read what is asked and gather the supporting documents.
- Respond through e-proceedings on the income-tax portal.
Which need urgent action
- 139(9) — rectify within 15 days or the return is treated as invalid.
- 143(2) / 148 — substantive; engage carefully and meet deadlines.
- 245 — respond, or the refund may be adjusted against a demand you dispute.
- 143(1) — usually informational, but act if it shows a demand or restricts a credit.
Practical points
Reconcile to 26AS/AIS for mismatch-based notices, keep replies factual and documented, and request adjournments through the portal if needed. For scrutiny and reassessment, see 143(2) and the faceless assessment guides.
Key takeaways
- The quoted section identifies the notice type and urgency.
- 139(9): rectify in 15 days; 143(2)/148: substantive.
- Always verify the DIN; no-DIN notices are invalid.
- Respond via e-proceedings; reconcile to 26AS/AIS.