Key takeaway
Don’t ignore it and don’t panic. Confirm the notice is genuine on the e-filing portal, identify what it is about and the deadline, collect documents, and respond online — directly or through a chartered accountant or advocate.
Step 1: Check it is genuine
Scam emails imitating tax notices are common. Log in to the Income Tax Department’s e-filing portal and use its notice authentication feature, or check the notice under your account. Do not click links in suspicious emails.
Step 2: Identify the notice
The Income-tax Act, 2025 applies from 1 April 2026, but notices for earlier years may refer to sections of the 1961 Act. Common types include:
- Intimation after processing — a mismatch between your return and the department’s data.
- Defective return — information missing from your return.
- Scrutiny or inquiry — the department wants documents or explanations.
- Reassessment — reopening an earlier year where income may have escaped tax.
- Adjustment of refund — against an outstanding demand.
Step 3: Note the deadline
Deadlines are usually short. If you need more time, request an extension through the portal before the deadline.
Step 4: Gather documents
- Returns for the year concerned
- Form 26AS and the Annual Information Statement
- Bank statements for NRO and NRE accounts
- Sale and purchase deeds, TDS certificates
- Passport pages and travel records showing your residential status
- Tax residency certificate, if claiming treaty benefits
Step 5: Respond
Upload a clear, point-by-point reply with supporting documents. Hearings are generally online. An authorised representative can act for you.
Step 6: Follow up
If the order is wrong, you can seek rectification or appeal to the Commissioner (Appeals) within the time allowed.
Common NRI triggers
- Property sales where TDS and the reported gain do not match.
- Interest on NRO deposits not reported.
- Questions about residential status.
- High-value transactions reported by banks or registrars.
Frequently asked questions
I didn’t receive the notice by email. What now?
Update your email and mobile on the portal and check notices under your account.
Can I authorise someone in India?
Yes, through the portal’s authorised representative facility.
What if I miss the deadline?
The department may proceed on the information it has; respond as soon as possible and seek advice.
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References
- Income-tax Act, 2025
- Income-tax Act, 1961 (earlier years)
Last reviewed: November 2026.
The information provided is for general educational purposes only and does not constitute legal advice. Applicable laws and procedures may vary depending on the facts, jurisdiction, and circumstances of each matter. Consult a qualified legal professional before taking action.
