Income Tax Notices and Rectification

Do not ignore it. Note the section and the deadline, understand exactly what is being asked, reconcile it with your return and records, and file a correct, evidence-backed response within time. Professional help avoids costly missteps.

An intimation issued after a return is processed is a preliminary, largely automated communication after processing your return, showing any adjustments, additional demand or refund. It may need a response or rectification if you disagree.

Rectification allows correction of a mistake apparent from the record — such as an obvious arithmetical error or a tax-credit mismatch — by filing a rectification request, rather than a full appeal.

A scrutiny notice initiates a scrutiny assessment of the return you filed, while a reassessment notice reopens an assessment where the department believes income has escaped assessment. Both require careful, timely responses.

Yes. An incorrect or incomplete reply, or missing the deadline, can lead to an adverse order, a higher demand or penalties. A correct, well-supported and timely response is essential.

Yes. Karthick Vijayakumar & Associates is a firm of Company Secretaries based in Chennai, Tamil Nadu, serving clients across India. We handle income tax notices and rectification for businesses in Chennai, throughout Tamil Nadu, and pan-India — with filings done online with the MCA, ROC and other authorities, so your location is no barrier.

Common reasons are mismatch in income or TDS, high-value transactions, non-filing, errors in the return, or selection for scrutiny.

Check it on the income tax e-filing portal under pending actions. Be careful of emails or messages requesting payment or personal details.

The notice itself states the time limit, which is often fifteen to thirty days, and an extension may be requested on valid grounds.

A notice that the return filed has defects that must be corrected within the time stated, failing which the return may be treated as invalid.

The result of the initial computation of the return, showing tax, interest, refund or demand, along with any adjustments the department has made.

A notice asking the taxpayer to pay a tax amount determined by the department. It can be paid, disputed or rectified if incorrect.

Yes, an application for rectification of an apparent mistake can be filed on the e-filing portal within the prescribed time.

A notice calling for details and documents so that the officer can examine the return in depth, and the taxpayer must respond with documentation.

A reopened assessment where the department believes income has escaped tax, subject to conditions and time limits in the law.

Yes. The first appeal is before the Commissioner (Appeals) or the corresponding authority, within the statutory period of the order.

The officer may pass an order based on available information, which can raise the demand and add interest and penalty.

A stay can be requested from the officer or the authority, usually with payment of a part of the demand, as the department’s guidelines provide.

Return copies, books, bank statements, invoices, TDS records, investment proofs and any correspondence connected with the notice.

We study the notice, prepare the reply with evidence, file it on the portal, attend any hearing and advise on rectification or appeal where needed.