Income tax refers to the tax imposed by the government on the general public of the country. The income induced by the regular functioning, type of employment, and the portion earned by the person within the financial year.

On the other hand, an income tax notice is an official letter sent by the income tax department on various events to the country's citizens. This event includes income tax returns, notice for document submission, any errors related to the processed taxation, etc.

The taxpayer is every single earning citizen of a particular country who is earning up to the income tax mark set by the government following the given country's economy, and every taxpayer is obligated to pay the income tax imposed on them on their salary gains etc.

As the notice is by nature so frightening for the receiver yet the receiver should not be worried and stressed; instead, they should check for the nature of the notice and act according to it.

Income tax Notices Section

• Intimation under section 143(1)

  Intimation sent within the financial year to the taxpayer in case of any left out charges and amid payment required for the filled fiscal year and the refundable amount in some cases possible. The notice contains the details of the taxpayer's refundable or due amount to be paid or received.

• Notice under section 139 (9)

  The notice under section 139 (9) has been sent to the taxpayer in case of a defect in the return filed by the taxpayer. This usually needs to be resolved within 15 working days from the mentioned date on the notice. If the taxpayer fails to amend the return correctly, then the Income-tax department rejects the return filed.

• Notice under section 142 (1)

  Under section 142 (1), the notice is filed to call upon the taxpayer to check up on their documents and further details. The core purpose of this notice is to ensure and verify the details with the relived authority. The assessment of the document must be attested within the mentioned period on the notice.

• Notice under section 143 (2)

  The notice under section 143 (2) is filed upon the taxpayer to ensure that the taxpayer has not underpaid the dispensaries in any possible manner to reduce the overall tax payment imposed on them.

• Notice under section 148

  The notice under section 148 has been sent to the taxpayer as the taxpayer has tried or missed any assessment while filling the return. This notice can be disclosed under two-letter one to disclosing the escaped fillings and the second disclosing the reason behind it.

• Notice under section 156

  The notice under section 156 has been sent to the taxpayer, which is also referred to as a notice of demand issued to assess the accrued tax, interest, charges, or any leftover total required to be paid to the income tax department by the taxpayer. There is no time obligation to accommodate this notice.

• Notice under section 245

  The notice under section 245 has been sent to the taxpayer if any previous adjustment has to be made in accordance with the current financial year. There is no time obligation to accommodate this notice.

Reasons behind other possible notices:

There are other notices which can also be filed to the taxpayer following the return filed as stated below:

• Delay in filling the mandatory Income tax return for the following or previous years.
• Mentioning improper equities recorded in the official files.
• False/unofficial TDS certificate.
• Response against the considerable amount of transactions within the fiscal year.
• Scrutny for your return filed.
• Tax escape in past years.

Documents required to accommodate Income tax notices

As there are various reasons for the income tax notices, the documents and forms required to please the notices can differ from situation to situation. Some of the frequently asked/used documents are as follows

• Copy of the notice sent by the income tax department. (must be clear.)
• Income earning proof source. (salary receipt, profit, and loss statement or bank statement)
• TDS certificates.
• Property disclosure document.
• Residual document to adjust prepaid, postpaid transactions.
• Type of investment and investment proof. (If applicable)

Action required for tax notices -

Under the legal act of the income tax notice sanction the income tax notice services the same :

• Understand the type of notice that has been received.
• After getting the right action and the reason behind the received tax notice, one needs to ensure the period to serve the notice with prompt actions and services.
• Taking action following the notice and failure to do so will be duly re-filled the return form with correct measures.
• Verify the submitting document with elf assessment examination.
• Paying the required leftover amount mentioned in the notice.
• Sending the disclosure letter to the required authorities.