—Guide
Income Tax Notices Explained: Intimation, Scrutiny and Reassessment
What the common income-tax notices mean — processing intimations, scrutiny notices, reassessment and defective return notices — and how to respond to each.
An income-tax notice isn't necessarily bad news — many are routine. But each type has its own meaning, deadline and correct response. This guide explains the common ones.
Note: this article describes the rules under the Income-tax Act, 1961. The Income-tax Act, 2025 applies from 1 April 2026 (tax year 2026-27), with renumbered provisions and updated forms, so check the current position for later periods.
Intimation After Processing
After your return is processed, you receive an intimation comparing your figures with the department's computation. It shows a refund, a demand, or no change. Before making adjustments — for example, where your return doesn't match Form 26AS or AIS — the system generally proposes them first, and you can respond online.
Scrutiny Notice
A scrutiny notice means your return has been selected for detailed examination. It must be issued within the time allowed after the end of the financial year in which the return was filed. Scrutiny is conducted under the faceless scheme: you respond online to questions from an assessment unit, without meeting an officer.
Notices Asking for Information
During scrutiny, you'll receive further notices asking for specific information and documents. Each has a deadline.
Reassessment
If the department believes income escaped assessment in a past year, it can reopen that year, within set time limits that are longer where the amount involved is large. Before issuing a reassessment notice, the officer generally gives you a show-cause notice with the information relied on, and considers your reply.
Defective Return Notice
A notice that your return is defective — for example, wrong form, missing schedules or inconsistent figures — gives you a set time to correct it. If you don't, the return can be treated as invalid.
How to Respond
- Verify the notice on the income-tax portal.
- Note the deadline.
- Read exactly what's being asked.
- Gather evidence and reconcile with AIS and your books.
- Respond in writing, point by point, before the deadline.
- If you need more time, request an adjournment before the deadline.
Getting Help
Think Filing handles income-tax notices, from processing adjustments to scrutiny and reassessment.