Income Tax Notice-Understand Section 143

Income Tax Notice

As we all know that it is very important to file your income tax returns on time but filing ITR correctly is also very important. If there will be any error in income tax return filed by you then you can expect income tax notice.

In that case you no need to panic about the income tax notice and just need to understand the various sections under which you have received it.

Section 143(1):

This is an intimation about the returns filed by you.

Time limit to respond: If tax is due then you will have to pay it in within 30 days. If there is no discrepancy then you no need to worry about this.

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Section 143(1A):

This income tax notice under section 134(1) is sent only if there is any discrepancy in the income mentioned in the return and form 15, Section 80C deductions and Form 16AS, then verification will be sought.

Time limit to respond: Within 30 days of issue of intimation.

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If you get notice under section 143(2), it means your returns has been selected for scrutiny by Assessing officer which means the tax filed return by you was incomplete in document or not proper.

This can be of three types:

  • Limited purpose Scrutiny.
  • Complete Scrutiny.
  • Manual Scrutiny.

Time limit to respond: The assessee will have to appear in person before the officer on the date specified in the notice.

If you fail to comply with the provisions of this section:
  • Prosecution up to one year with or without fine.
  • Penalty of Rs. 10,000 for each failure under section 271(1) (b).
  • Best Judgement assessment of your case under section 144.

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