The Income Tax Department sends notices for various reasons, such as not filing income tax returns, filing returns with errors, or requesting additional documents or information. While receiving notice may seem alarming, it is important to understand the nature of the notice and take appropriate steps to comply. IndiaFilings offers a suite of services to help individuals and businesses maintain compliance with income tax regulations. If you receive an income tax notice, get in touch with a Tax Expert at IndiaFilings to understand the notice and determine a course of action.
Incorporation Process
To understand the various types of notices issued by the Income Tax Department, refer to the list below:
- Types of Income Tax Notice
- Notice u/s 143(1) – Intimation
- Notice u/s 142(1) – Inquiry
- Notice u/s 139(1) – Defective Return
- Notice u/s 143(2) – Scrutiny
- Notice u/s 156 – Demand Notice
- Notice Under Section 245
- Notice Under Section 148
Documentation and Other Considerations
When responding to an income tax notice, it is important to provide the necessary documentation. Here are the ways in which an income tax notice can be served:
Service of Income Tax Notice
Recipient of the Notice: Income tax notices are directly addressed to the individual. If the notice is meant for a minor, it will be addressed to the guardian.
Service by Post: Income tax notices can be served through registered post.
Service by Affixture: If the defendant refuses to sign the acknowledgment or if the officer is unable to find the defendant, the officer can affix a copy of the summons or notice on the outer door or any other noticeable part of the residence where the defendant is residing or pursuing business activities.
HUFs and the Partnership Firm: If the officer discovers the total partition of any HUF, the notices can be served on the person who was the manager of the HUF. If the concerned person is deceased, the notice will be served to all adults who were firm or other Association of Persons.
Closed Business: In case of a closed business, the assessing officer has to serve a notice on the person whose income is subject to assessment.
Required Documentation
When responding to an income tax notice, the following documents may be required:
- Income tax returns
- PAN card
- TDS certificate
- Bank statement
- Property documents
- Other relevant documents
Remember to respond to the notice as soon as possible to avoid any further complications.