1. Verify that the notice is genuine
Log in to the income tax e-filing portal and check that the notice appears under your pending actions or e-proceedings. Be cautious of emails or messages that ask you to click links or make payments outside the official portal.
2. Identify what is being asked
Note the assessment or tax year, the provision under which the notice is issued, the specific information or explanation requested, and the date by which you must respond. Notices for earlier years may refer to the Income-tax Act, 1961, while later periods fall under the Income-tax Act, 2025.
3. Gather your records
- The return filed for the relevant year and its computation
- AIS, TIS and Form 26AS for the year
- Bank statements, contracts, invoices and investment proofs connected to the issue
- Any earlier correspondence with the department
4. Reconcile before you reply
Most notices arise from a difference between what you reported and what third parties reported about you. Reconciling these figures line by line usually shows whether the difference is explainable, needs a correction, or requires further evidence.
5. Respond completely and on time
A clear, complete and documented response submitted within the time allowed is your best protection. If more time is genuinely needed, an adjournment can be requested through the portal with reasons. Where the matter is complex, professional assistance helps ensure nothing is missed.
This article provides general information based on the law as understood at the time of writing. It is not professional advice. Laws, thresholds and due dates change; please consult a professional about your specific situation.
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