Calculation errors or slip-ups in accurately reporting incomes can also get you a notice from the taxman.

The tax department sends notices via email and you can respond to a notice by logging into www.incometaxindiaefiling.gov.in. Under the ‘My Account’ section on the dashboard, click on the ‘View e-filed Returns/Forms’ option to view the notice.

While it’s common to get intimation notices from the I-T department, concealing income or over reporting losses to save tax outgo can get you scrutiny under Section 143 (2), Section 131 and Section 245 from the taxman.

Here are some of the commonly sent intimations and how you can respond to them.

Under Section 139(9)

Notice under 139(9) is sent for a defective return. An ITR return is treated as defective if it has missing information, is filed in a wrong ITR form or the information is inconsistent with the data available with the I-T department. Taxpayers should respond to it within 15 days, failing which the ITR is rejected.

Under Section 143(1)

This is an intimation notice. It is sent when excess tax is paid and the taxpayer is intimated of a refund or when less than the actual tax is paid so the tax department intimates the taxpayer of the tax liability.

Under Section 143(1)(a)

This is an intimation notice sent when there’s a mismatch in the income, exemption or deductions reported in ITR and TDS certificates of Form 16 and Form 16A or income statement Form 26AS.

Under Section 142(1)

This notice is served when the assessing officer requires additional information from the taxpayer on the ITR. It can also be sent when the taxpayer does not file ITR in an assessment year but basis previous years, the assessing officer demands ITR to be filed. Not responding to a notice under Section 142(1) can attract penalty of ₹10,000 or even legal action.

Under Section 156

Under this section, the I-T department sends a demand notice seeking a penalty, fine or tax that the taxpayer is expected to pay. You should pay the due amount within 30 days of receiving the order.

Under Section 143(2)

This is a scrutiny order and not just an intimation. The tax department does a scrutiny when it finds any discrepancy related to under-reporting of income or over-reporting of losses in your ITR.