This document provides guidance on responding to different types of income tax assessment notices from the Central Processing Center (CPC) in India, including Section 143(1) intimation, 143(2) assessment, 148 for income escaping assessment, 139(9) for defective returns, 156 notice of demand, and 200A for TDS mismatch. It advises taxpayers to write to CPC for rectification, file revised returns, meet with assessing officers to provide documentation and explanations, correct TDS mismatches by visiting the e-TDS department, and pay tax demands or seek rectification by proving assessments are incorrect. More information is available by visiting the income tax website or contacting the email and phone provided.
2. Income Tax Assessment Notices Appeals
Before Various Authorities
CPC sends a notice to income tax assessee under
various sections (Intimation from CPC):-
Sec 143(1)- Intimation
Sec 143(2)- Assessment
Sec 148- Income escaping assessment
Sec 139(9)- Defective return
Sec 156- Notice of demand
Sec 200A- TDS mismatch
3. Sec 143(1)-Intimation
Write to CPC
Ask them to rectify
Submit revised return
If they say, file has been transferred to assessing officer approach assessing office at income tax office.
4. Sec 143(2)-Assessment
Meet the assessing officer
Produce the books/vouchers of accounts
Submit bank statment
Third party confirmation
Give explanation to satisfaction of the officer
5. Sec 148-income escaping assessment
Meet the income tax officer
Ask him the reason for issuing the notice
Give explanation
7. Sec 156-notice of demand
Approach assessing officer
Discuss with him about the status
Show him the proof
He will rectify the demandOr pay the tax as per demand notice
9. Contact Us.
Further clarification and more information
Visit www.incometaxindiaefiling.gov.in
For more information ,
please mail us
Sarvothama@bcshettyco.com
or call us
Sarvothama- +919980822133
