Income Tax Return: Seven types of notices can be sent by the Income Tax Department. If you have filed the return for the financial year 2023, then you should know about the reason for the notice.
If you have filed ITR for the financial year 2022-23, then you may get a notice from the Income Tax Department for some reasons. However, if you fill all the information correctly then there is no need to worry. The Income Tax Department cannot send a notice in such a situation.
If you are going to file income tax return, then it is advised by the Income Tax Department that you file your return on time and correctly. If you are facing any kind of problem, then you can take advice from the Income Tax Department. Here is information about 6 types of income tax notices that you should know about.
Notice under section 143(2)
A taxpayer who has filed return under section 139 or 142(1). He can be given a notice under section 143(2) of the Income Tax Act. If the Assessing Officer (AO) feels that the taxpayers have shared some wrong information or have missed any information related to income, then he can send a notice. According to the expert, the AO officer can ask the taxpayer to present any evidence through notice in such a way.
Information under section 156
A notice can also be issued under section 156 of the Income Tax Act, when the Assessing Officer is required to pay any tax, interest, penalty or any other amount demanded on behalf of the person.
Notice on set-off of refund under section 245
The IT department can send notices to such taxpayers who have tax arrears during the previous financial year. In such a situation, notice under section 245 can be sent to these taxpayers. Refunds are also issued to such taxpayers with delay.
Notice for defective return u/s 139(9)
The return may be considered defective due to incomplete or inconsistent information in the return or for any other reason. The Income Tax Department can give notice under section 139(9) of the Income Tax Act to inform the taxpayers about this. If the taxpayer is required to file the return within a period of 15 days from the date of such intimation.
Notice under section 142(1)
A notice under this section can be issued when a person or entity has already filed its income tax return and additional information is required to be submitted.
notice under section 148
This notice can be issued when the Income Tax Department asks for re-filing of previous assessment returns due to suspected low income.
