Services for clients across India. Applicable state, sector and professional requirements are assessed before an engagement.

Income-tax notice? Match the section, meet the deadline, close it with evidence

143(1)(a) adjustments, 139(9) defects, 143(2) scrutiny, 148 reassessment, 245 refund set-off — each notice has its own forum and time limit, and most windows run 15 to 30 days. We identify what is actually being asked, reconcile AIS, 26AS and books, and respond on the e-proceedings portal.

Send us your notice on WhatsAppor call +91 89468 83420
Who this is for
  • Salaried taxpayers and NRIs with CPC adjustment or demand intimations
  • Businesses and professionals selected for scrutiny
  • Taxpayers reopened under Section 148/148A for earlier years
  • Refunds adjusted against old demands under Section 245
What you get
  • Notice classified by section with the correct response route
  • AIS, 26AS, Form 16/16A and books reconciled before replying
  • Reply drafted and e-filed with indexed annexures
  • Rectification under 154 and demand correction where CPC is wrong
  • Clear advice on appeal (CIT-A) where an addition survives
What we need from you
  • Notice PDF and e-filing portal access
  • The ITR and computation for the year in question
  • Form 16/16A, AIS and 26AS downloads
  • Bank and broker statements where relevant

Income-tax notices are issued section by section — 143(1)(a) adjustments, 139(9) defects, 143(2) scrutiny, 148 reassessment, 245 refund set-off — and each has its own deadline, forum and correct response. Matching the reply to the section, inside the time limit, with reconciled evidence, is the whole game.

When this service is typically required

  • CPC has proposed adjustments or raised a demand in the 143(1) intimation
  • The return is marked defective under 139(9) with a 15-day clock
  • A 143(2)/142(1) scrutiny requires document-by-document responses
  • A 148/148A reassessment notice reaches back into earlier years
  • A refund has been adjusted against a disputed old demand under 245
  • Penalty proceedings (270A, 271 series) have been initiated

Indicative scope

  • Notice decode: section, period, exposure, deadline and the response forum (CPC vs AO vs faceless unit)
  • Reconciliation of the flagged items against AIS, 26AS, books and documents
  • Drafting and e-filing of the response with annexures, in the prescribed mode
  • Rectification (154), demand response and refund re-issue workflows
  • First-appeal (CIT(A)) preparation where the assessment goes wrong

Key points at a glance

ItemPosition
139(9) defective returnCure within 15 days (extendable on request) or the return is invalid
143(1)(a) proposed adjustmentRespond within 30 days or the adjustment is made
Faceless proceedingsWritten submissions carry the matter — quality of drafting is decisive
148A show-causeShort statutory windows; delay narrows the defences available

Deliverables

Filed responses with acknowledgements, the reconciliation and legal-position working papers, a proceedings log (what was asked, filed and decided, with dates), and a closure note or appeal recommendation with grounds.

Information and documents generally required

The notice(s) and portal case history, filed returns and computations for the years involved, books and bank statements as relevant, and every document the notice specifically lists.

Engagement process

01 · Decode & calendarSection, stakes and every deadline mapped first.
02 · Engagement termsScope fixed per notice/round; fees stated.
03 · Evidence buildReconciliations and documents assembled to the exact query.
04 · SubmissionDraft reviewed with you, filed in the prescribed mode.
05 · Outcome & next stepOrder reviewed; rectification or appeal advised.

Client responsibilities, assumptions and reliance

Timely handover of the notice and complete documents is critical — statutory windows are short and extensions are discretionary. Submissions rely on the records provided.

Scope exclusions

ITAT and higher-forum litigation, and years or proceedings not named in the engagement letter. Where a matter needs counsel, coordination is provided but counsel's fees are separate.

Frequently asked questions

Is every notice serious?

No — many are CPC mismatches curable with a reconciliation and a correct response. The decode step tells you within days whether this is routine or needs a defence strategy.

Can outcomes be guaranteed?

No. What can be controlled is an in-time, evidence-backed, section-correct response that preserves every right of appeal — outcomes rest with the authority.

The demand is wrong but the deadline to pay is near. What happens?

A demand response disputing it, a stay/instalment request where needed, and rectification or appeal on the merits — sequenced so recovery action doesn't outrun the defence.

We ignored earlier communications. Is it too late?

Late is worse but rarely hopeless: condonation requests, participation from the current stage, and damage control on penalties are evaluated honestly before anything is promised.

Do you attend hearings?

Faceless proceedings are written; where physical/VC hearings occur (including CIT(A) stage in scope), representation is provided as engaged.

How is the fee for an income-tax notice reply decided?

By the notice section, the years involved and the records to be reconciled — a 143(1)(a) mismatch and a 148 reassessment are different engagements. The fee is fixed and shared in writing after we read the notice, before work starts. It is never contingent on the outcome or the refund — that pricing model is not permitted for chartered accountants.

Discuss this requirement

The applicable scope, documentation, professional responsibilities and timelines are agreed in an engagement letter before commencement.

Appeals: CIT(A) & ITAT SupportRefunds & RectificationIncome Tax ComplianceRequest a Scope Discussion

This page describes the service in general terms as on 6 August 2026 and is not professional advice or an assurance of any outcome. Registrations, filings, refunds and departmental outcomes depend on facts and the concerned authority. Figures and due dates change; verify current positions before acting.

Who this service is for

Salaried taxpayers with CPC adjustments143(1)(a) proposed adjustments and refund set-offs under 245 — thirty-day windows that quietly become demands when missed.
Property buyers and NRI counterpartiesTDS mismatches on property deals and 195 questions when the seller is an NRI. CA for NRIs.
Traders and investors under scrutinyF&O turnover, crypto TDS trails and AIS mismatches that mature into 143(2) or 142(1) questionnaires.
Businesses facing reassessmentSection 148A show-causes where jurisdiction, limitation and evidence all matter — and the reply window is whatever the notice says it is.
Notice decoder

Which income-tax notice did you receive?

Windows per current law and CPC practice; the date printed on your notice always governs. Related reading: what happens after you file.

Fees — what a notice response actually costs

Is there a government fee to respond?

No. The statutory exposure sits in the notice: the demand, interest under 220(2) at 1% a month once a demand crystallises, and penalties where positions fail. Timely, evidenced replies are the cheapest thing in the entire chain.

What shapes the professional fee?

The section involved and its stakes, the number of assessment years reopened, and how much reconstruction your records need — a 143(1)(a) response and a 148A defence are priced very differently, and should be.

How do we quote?

Fixed written quote after reading the notice — no percentage-of-demand pricing, no outcome promises; representation before the officer and appeal-stage work are scoped separately when they arise. Share the notice.

Filing season — AY 2026-27ITR filing for FY 2025-26 is on: non-audit due 31 July 2026, audit cases 31 October 2026. Reconcile AIS/26AS before you file.How to choose the right ITR form →
Key due dates at a glance — FY 2026-27
ComplianceDueNote
ITR (non-audit)31 July 2026Belated/revised until 31 Dec 2026
Tax audit report30 September 2026Form 3CA/3CB-3CD
ITR (audit cases)31 October 2026TP cases: 30 November
Advance tax instalments15 Jun / 15 Sep / 15 Dec / 15 MarInterest u/s 234C for shortfall
TDS returns (24Q/26Q)31 Jul / 31 Oct / 31 Jan / 31 MayLate fee Rs 200/day u/s 234E

Dates as generally applicable on 15 July 2026; extensions/notifications can change them — confirm current dates before relying.