First: don't panic, check where it came from
Genuine notices are issued through the income tax e-filing portal and carry a Document Identification Number (DIN). You'll get an email and SMS, but the notice itself is in your account. Log in and open Pending Actions → e-Proceedings (or the Worklist).
If an email asks you to click a link and enter bank details, or to pay through a link, it is phishing. The department never asks for your card PIN or OTP.
Why salaried employees get income tax notices
- Income in your AIS that isn't in your return, most often savings or FD interest, dividends, or the sale of shares or mutual funds.
- TDS claimed that doesn't match Form 26AS, for example tax deducted by a previous employer, or a typo in TDS figures.
- Deductions that look out of line: large HRA, 80C, 80D, 80G or 80GG claims that are not in your Form 16, or that are high for your income. The department has run data-led campaigns that email taxpayers whose deduction claims look doubtful.
- Two jobs in one year, where each employer gave you the basic exemption and standard deduction, so too little tax was deducted overall.
- High-value transactions reported by banks, registrars or card companies, such as large cash deposits, a property purchase or big credit card spends, that don't fit the income you declared.
- Not filing at all when your AIS shows taxable income or TDS.
Which notice is it? Common types
| Notice | What it means | Usual time to respond |
|---|---|---|
Proposed adjustment (section 143(1)(a)) | The system plans to change a figure in your return and asks if you agree | 30 days |
Intimation (section 143(1)) | Your return is processed: demand, refund or no change | Check it. Respond only if there's a demand you dispute. |
Defective return (section 139(9)) | Something is missing or inconsistent in the return | 15 days |
Scrutiny (section 143(2)) | The return is picked for detailed assessment | As stated in the notice |
Information request (section 133(6)) | The officer wants details or documents | As stated in the notice |
Reassessment (section 148A / 148) | The department believes income escaped tax in an earlier year | As stated in the notice; take advice |
These are the familiar section numbers from the Income-tax Act, 1961, which still applies to returns up to FY 2025-26. Notices about later years cite the renumbered sections of the Income-tax Act, 2025. The process is the same.
How to reply on the e-filing portal
- Read the notice fully. Note the assessment year, the section, the exact issue and the deadline.
- Compare your return with your AIS and Form 26AS. Most salaried notices come down to one line that differs.
- Decide: agree or disagree. If the department is right, for example you forgot FD interest, accept the adjustment or pay the tax with interest. If it is wrong, collect proof such as Form 16, bank certificates, rent receipts and donation receipts.
- Submit the response under e-Proceedings, uploading PDFs where asked. Keep the acknowledgement.
- Track it. The reply and any further communication stay visible in the same e-Proceeding.
A clear reply usually has four parts: (1) the notice reference and assessment year; (2) a one-line summary of your position, for example "The interest of ₹18,400 shown in AIS was included under Income from Other Sources"; (3) a short explanation for each point raised; and (4) a list of the documents attached. Keep it factual. Officers process a large number of these replies, and a reply that maps each point to a document gets closed fastest.
Missing the deadline is the costliest mistake. An unanswered proposed adjustment is usually made in full, and an unanswered scrutiny notice can end in a best-judgement assessment.
How to avoid notices next year
- Download your AIS before filing and include every income it shows, or give feedback on the AIS if an entry is wrong.
- If you changed jobs, give your new employer details of the salary and TDS from the old one.
- Claim only deductions you can prove, and keep the receipts for at least six years.
- Choose the right ITR form. Our ITR documents checklist shows what to gather.
If a notice has already arrived and the amount or the issue is significant, TaxQue's income tax notice resolution team reviews it, prepares the reply and handles follow-ups. For the full list of notice types, see our income tax notice guide.
