Income Tax Notice Response Navigator

Select notice section and situation for a config-driven response path.

Applies to: FY 2025-26 (AY 2026-27) · Last reviewed: 2026-08-04 · dual-cited ITA 1961 + ITA 2025

Notice sectionSituation

Section 143(1) Intimation

Nature: Automated processing — not a scrutiny notice

Issued by: CPC (Centralised Processing Centre)

Trigger: After ITR processing: arithmetic/TDS mismatch/interest adjustments

Response: As shown on e-filing portal (CPC practice: typically 30 days from intimation date — NOT a statutory number; statute does not fix a response period for 143(1))

ESCALATION RISK — always visible: 143(1) does NOT trigger automatic scrutiny; non-response to a demand triggers interest u/s 220(2) on the outstanding amount at 1% per month

Actions

No demand / refund — no action needed unless self-error found; revised return u/s 139(5) if correction needed
Demand — three paths: (a) agree + pay via challan 280; (b) disagree via e-filing portal response (give specific reasons); (c) file revised return if the error is yours

VERIFY: Limitation period for 143(1) rectification request u/s 154 (4 years from end of AY in which order passed)

Refund adjustment →ITA 2025 reference →

Visible formula

Notice section + situation → configured card, timeline, escalation risk, and links.

Printable IF / THEN decision path

IF section selected, THEN read its configured response window.
IF limitation exists, THEN compare entered date and AY with configured wording.
IF escalation risk exists or is pending verification, THEN escalate before responding.

FAQs

Is 143(1) scrutiny?

1. The configured notice card above is the source for this answer.

How long for 139(9)?

2. The configured notice card above is the source for this answer.

What if 139(9) is ignored?

3. The configured notice card above is the source for this answer.

Should I engage a CA for 143(2)?

4. The configured notice card above is the source for this answer.

What is 148A?

5. The configured notice card above is the source for this answer.

Are deadlines invented?

6. The configured notice card above is the source for this answer.