Income Tax Notice - How To Check, Verify and Authenticate ITR Notice?

Updated on: Aug 7th, 2025

5 min read

An income tax notice is a formal intimation from the Income Tax Department sent to taxpayers for reasons such as non-filing of ITR, discrepancies in return, mismatch in income details, or tax demand. Notices may be issued under various sections like 139(9), 142(1), 143(1), 143(2), 148, or 156, each requiring a timely response. The taxpayers should verify the authenticity notice before taking any further steps.

What is Income Tax Notice?

An income tax notice is an official communication issued by the Income Tax Department to a taxpayer regarding discrepancies, non-compliance, or additional information required related to their Income Tax Return (ITR). It may be sent for reasons such as non-filing of returns, mismatch in reported income, verification of claims, or demand for outstanding tax. Each notice is issued under a specific section of the Income Tax Act and requires timely action to avoid penalties or legal consequences.

What Should be Done after Receiving an Income Tax Notice?

When you get a notice under any of the aforementioned sections, you should take the following steps:

Step 1: Examine the notice's basic details to determine that it is intended for you. To ensure that the notice is sent to you, it should include your correct name, PAN number, address, and so on. Check the assessment year given in the notice as well.

Step 2: Authenticate the notice issued using the feature available in the income tax portal.

Step 3: Carefully read the notice to determine why it was sent.

Step 4: Determine the mismatch in your income tax return that resulted in a notice being served, if any.

Step 5: To avoid penalties and prosecutions, respond to the notice within the time frame specified.

Step 6: Ensure that your response is backed by adequate information.

Step 7: Also, make sure to check that the notice you received is reflected in your income tax account online.

What are the Most Common Reasons for Receiving Notice?

The most common causes for which you might receive an income tax notice include the following:

1. Inconsistency in the amount of TDS reported
2. An inaccuracy on your tax return
3. Failure to submit all required papers
4. Failure to file your tax returns
5. When you make investments in your spouse's name but fail to report them on your income tax returns.
6. If high-value transactions occurred during the fiscal year but were not correctly disclosed on the income tax return
7. If the assessing officer randomly examines your income tax return
8. When long-term capital gains from stock investments are not properly disclosed
9. If the taxpayer fails to declare any income
10. If the incorrect income tax return form is used to file the income tax return

How to Authenticate Notice?

Before responding to any notice or order from the Income Tax Department, it is crucial to verify its authenticity. You can check whether the income tax notice is genuine by using the ‘Authenticate Notice/Order’ feature on the Income Tax e-filing portal. This tool allows you to confirm if the communication was officially issued by the department, helping you avoid fraud or phishing attempts.

Step 1: Visit the income tax e-filing portal. On the home page, under ‘Quick Links’ click on ‘Authenticate notice/order issued by ITD.

Step 2: You can authenticate using either:

PAN, document type, assessment year, issue date, and mobile number (for notice/order/letter issued for AY 2011-12 and subsequent years only) or
Document Identification Number and mobile number (for all assessment years)

Step 3: If you want to authenticate by PAN, document type, assessment year, issue date, and mobile number, select the option and enter all the details.

Step 4: After filling in all the details, you will receive an OTP. Enter the OTP received.
Once the OTP is validated, the Document Identification Number (DIN) of the notice issued, along with the date of issue of the notice, will be displayed.

If the notice is not issued by the ITD, it will display a message – No record found for the given criteria.

Step 5: Another alternative is to authenticate using the Document Identification Number (DIN) and mobile number.

Step 6: Enter DIN and mobile number and continue. You will receive an OTP. Validate using OTP.

If the notice/order is issued by the income tax authority, it will display a success message, as shown below.

Otherwise, it will show- No record found for the given Document Number

Types of Notices/Intimations

1. Income Tax Notice under Section 142(1)

A notice under section 142(1) can be issued under two circumstances:

If you have filed your return, but the assessing officer requires additional information and documents; or
If you have not filed your return but the assessing officer wants you to file it.

The information is called for to enable the officer to make a fair assessment.

2. Income Tax Notice under Section 133(6)

The Income Tax Department has powers to require any explanation or documentation from the assessee. These powers are conferred upon them under section 133(6). Though any information can be required under this section, usually the reason for such notice can be as follows:

ITR was not filed despite having income exceeding the basic exemption limit as per AIS.
Taxable Income in the form of Salary, Interest Income, and Capital gain exists in the Annual Information Statement (AIS). However, values are not entered correctly in the ITR Form.
Significant higher expenditure in the form of Purchase of immovable property, Foreign travel, and Purchase of Mutual funds/stocks in comparison to the Income declared in the ITR.

3. Intimation under Section 143(1)

It is to be first noted that only intimation is issued under section 143(1), and it is not a notice. After having filed your returns, it is electronically processed by the Central Processing Centre (CPC). The income is computed after making the following adjustments to the total income in return namely arithmetical errors, claims apparently claimed wrong, etc. Upon successful processing of the return, an intimation under section 143(1) is issued by the CPC under any of the three instances:

There is a tax liability to be paid
A refund has been determined
There is no refund or demand, but there is an increase or reduction in the amount of loss.

In case there is a tax demand, then the intimation must be issued within nine months from the end of the year in which the return has been filed. For example, if you have filed your returns for Assessment Year (AY) 2025-26 on 27 July 2025, then an intimation can be issued anytime on or before 31st Dec 2026.

How to Analyse the above Notice?

The notice provides a comparative analysis of the date provided in the ITR and Computed by the assessing officer u/s 143(1).
Identify which line item is causing such additional liability
It can be a mismatch in Income, Deduction or Prepaid taxes
If such demand is due to an error, then Rectification return u/s 154 can be filed within a period 4 years from the end of such assessment year
If demand is accurate, then it can be paid off using the link provided

4. Income Tax Notice under Section 143(2)

Usually, when the assessing officer is not satisfied with the response provided under section 143(1), or no response is provided, the returns are picked for scrutiny. The purpose of this notice is to notify the assessee that the return filed has been picked for scrutiny. Via detailed scrutiny, the assessing officer intends to be assured that you have not done any of the following:

Understated your income
Claimed excessive loss
Paid lesser taxes

Through this notice, the taxpayer is required to respond to the questionnaire issued along with the documents required by the income tax department. The assessing officer is supposed to service this notice within 3 months after the completion of the assessment year to which it pertains.

For instance, Rohit filed his return on 20th May 2025 for the AY 2025-26. Here notice under section 143(2) can be issued to Rohit within 3 months after completion of the AY to which it pertains, i.e. 30 June 2026.

How to Respond to Notice u/s 143(2)?

Carefully go through the notice and identify the reason why such notice has been issued, which will be provided in the Annexure.
Prepare a response under a cover letter, providing a detailed explanation in a legitimate manner and answering truthfully to all the questions provided in detail.
Log in to your Income tax portal under e-proceeding, provide the response to such notice with the cover letter and also attach the necessary documents as requested.

Are you not sure about what to do with such an income tax notice? Use our Notice Upload Facility to allow us to help you out. Alternatively, you can even seek the help of a Tax Expert.

5. Income Tax Notice under Section 148

The assessing officer may have reason to believe that you have underreported your income, leading to a lower tax liability, which was not identified during the assessment. Alternatively, you may not have filed your return at all, even if you must have filed it as per law.

When assessment is conducted to ensure or discover the undisclosed income, it is called income-escaping assessment.

6. Income Tax Notice Under Section 245

When you have a refund due, and a demand pending assessment the department has the power to withhold the refund to the extent of pending demand. However, the adjustment of demand and refund could be done only if you have been provided proper notice and an opportunity to be heard. In such situations, a notice under Section 245 can be issued. The timeline to respond to the notice is 30 days from the day of receipt of the notice. If you do not respond within the aforesaid timeline, the assessing officer can consider this as consent and proceed with the assessment. Therefore, it is advisable to respond to the notice at the earliest.

Frequently Asked Questions

Why must I authenticate the notice/order by Income Tax Authorities?

From 1st October 2019 onwards, every communication sent by the Income Tax department will be assigned a unique Document Identification Number (DIN). To ensure the authenticity of any notice, order, or communication you receive from the Income Tax Authority, you can verify its genuineness by using this service.

What If the ITD notice/order does not bear a DIN?

If you receive a notice, order, or letter that does not bear a valid Document Identification Number (DIN), it should be considered invalid and legally nonexistent. In such a situation, you are not required to act or respond to that communication. It is as if the communication was never issued in the first place.

Where can I authenticate the order issued to me by ITD?

To verify the authenticity of an order issued by the Income Tax authorities, you can utilize the "Authenticate Notice / Order Issued by ITD" service available on the e-Filing portal. This service allows you to authenticate and confirm the validity of the notice or order received from the Income Tax Department.

Do I need to log in to authenticate the notice issued to me by ITD?

You can easily authenticate a notice or order issued by the Income Tax Department without the need to log in to the e-Filing portal. Simply click on the "Authenticate Notice/Order Issued by ITD" link on the e-Filing portal, and follow the instructions to verify the authenticity of the notice or order.

Do I need to enter the same mobile number as registered on the e-Filing portal to authenticate my notice?

It is not mandatory to enter the mobile number registered on the e-filing portal to authenticate a notice, letter, or any communication issued by the Income Tax Department. Instead, you can receive the One-Time Password (OTP) on any accessible mobile number by entering it in the designated mobile number textbox during the authentication process.

What is DIN?

DIN stands for Document Identification Number. It is a unique 20-digit number generated by a computer system. It is mandatory for every communication, including letters, notices, orders, and other correspondence, issued by any Income Tax Authority to include the quoted DIN. This helps ensure proper identification and tracking of the communication between the Income Tax Authority and the taxpayer.

What would happen if you do not respond to Income tax notice?

Consequences on not responding to Tax notice is that your return will be considered invalid, if not responded within stipulated time. Hefty penalty, interest may be charged.

Within how many years should the income tax department send notice?

From the date of filing ITR, in the next 3 years from the end of the assessment year and 10 years from the end of assessment year if income escaping amount is more than Rs 50 lakh

How to respond to a notice?

Income tax portal helps your respond to the tax notice you have received, here is how to do it.

Log into E-filing portal using your password and userID
Click on pending actions
select ‘respond to outstanding demand’

What happens if an income tax notice comes?

Receiving notices do not conclude a default on your part. As long as due responses are filed and sufficient documents and explanations are provided to defense your correctness, you are not required to pay any further dues.

How do I resolve my income tax notice?

To resolve an income tax notice, start by logging in to the Income Tax e-filing portal and accessing the notice under the "e-Proceedings" or "Compliance" section. Draft a suitable response justifying your income and claims and upload supporting documents, if required. Submit your reply within the deadline mentioned. If needed, consult a tax expert to ensure accurate and timely compliance.

Can I ignore an income tax notice?

No, you should never ignore an income tax notice. Ignoring a notice from the Income Tax Department can lead to serious consequences such as penalties, prosecution or legal action in cases of willful evasion. The department has the right to calculate your income according to information available with them and levy more taxes on you through best judgement assessment.

How to check notice of income tax online?

You can check income tax notice online through the Income Tax e-filing portal under Notice/Orders.

How to challenge an income tax notice?

To challenge an income tax notice, review it carefully to understand the reason and compare it with your filed ITR and financial records. If incorrect, respond through the e-filing portal with valid explanations and supporting documents. You can also file a rectification request under Section 154 if needed. If dissatisfied with the outcome, file an appeal with the Commissioner of Income Tax (Appeals) within 30 days.

What is the penalty for an income tax notice?

The penalty for an income tax notice depends on the type of notice and the nature of non-compliance. For instance, failing to respond to a notice under Section 142(1) or 143(2) may result in a penalty of up to ₹10,000 and even prosecution in some cases. If the notice is for underreporting or misreporting income, penalties can range from 50% to 200% of the tax amount.

What is the mismatch issue related to NSC interest in ITR 2025?

The mismatch arises because the Post Office reports the total lump‑sum interest on NSCs in the year of maturity through AIS, while many taxpayers declare that interest on a yearly basis in their ITR. This difference often triggers discrepancy notices.

Can I explain NSC interest mismatch to the IT department?

Yes. In your response, clarify that although the Post Office shows the full interest in one year, you've consistently declared it annually according to your accounting method.

If my income is below taxable threshold, do I still need to worry about mismatches?

Even if you're below the taxable limit, mismatches may still trigger notices. It's advisable to respond and explain your consistent method of declaring interest, as per AIS mismatch guidelines.

What are the common other reasons for a tax notice due to mismatch?

Tax notices can also arise from arithmetic errors, unreported high-value transactions, non-disclosures, or inconsistent information across years. The Department is now comparing current ITRs with previous filings as well.

About the Author

CA Mohammed S Chokhawala

Content Writer

I'm a chartered accountant, well-versed in the ins and outs of income tax, GST, and keeping the books balanced. Numbers are my thing, I can sift through financial statements and tax codes with the best of them. But there's another side to me – a side that thrives on words, not figures. Read more

Browse by topics

Income Tax e-Filing

Income Tax Calculator

Income Tax Slabs FY 2024-25

Old vs New Tax Regime

How To File ITR

New Tax Regime

Which ITR Should I File

Last Date To File ITR For 2024-25

Income Tax Sections & Deductions

Income Tax Refund

Capital Gains Income