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Income Tax notice

Income Tax Notice Response


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Income Tax Notice

The Income Tax Department has introduced various forms for different taxpayers. An assessee should choose the appropriate ITR form based on their source of income. ITR 5 is a specific Income Tax Return (ITR) form designed for firms, Associations of Persons (AOP), and Bodies of Individuals (BOI) that do not have a corporate structure but are required to report their income and taxes to the Indian Income Tax Department. If you fall into this category, you can rely on Bmcsindia for a hassle-free and efficient ITR-5 filing service. We have tailored our ITR-5 service to meet the unique needs of firms, AOPs, and BOIs, ensuring a seamless income tax return filing process. With our user-friendly platform, expert assistance, and competitive pricing, we make ITR-5 filing a straightforward task for you.

Due Date for Filing ITR-5 Form

Receiving a notice from the Income Tax Department can be unnerving, but it's crucial to approach it calmly and understand its nature and requirements. Notices may be issued for reasons like non-filing of income tax returns or addressing defects in the filing process. It's essential to comprehend the content and purpose of the notice and take appropriate steps to comply. Bmcsindia provides comprehensive services for individuals and businesses to navigate tax compliances effectively. If you receive an income tax notice, consult with our Tax Experts to gain a clear understanding of the notice and determine the necessary course of action. Now, let's explore the different types of notices or intimations issued by the Income Tax Department.

Types of Income Tax Notice

Type of NoticeDescription
Notice u/s 143(1) – IntimationThis is one of the most commonly received income tax notices. The income tax department sends this notice seeking a response to the errors/ incorrect claims/ inconsistencies in an income tax return that was filed.If an individual wants to revise the return after receiving this notice, it must be done within 15 days.Else, the tax return will be processed after making the necessary adjustments mentioned in the 143(1) tax notice.
Notice u/s 142(1) – InquiryThis notice is addressed to the assessee when the return is already filed and further details and documents are required from the assessee to complete the process.This notice can also be sent to necessitate a taxpayer to provide additional documents and information.
Notice u/s 139(1) – Defective ReturnAn income tax notice under Section 139(1) would be issued if the income tax return filed does not contain all necessary information or incorrect information.
If tax notice under Section 139(1) is issued, you should rectify the defect in the return within 15 days.
Notice u/s 143(2) – ScrutinyAn income tax notice under Section 143(2) is issued if the tax officer was not satisfied with the documents and information that was submitted by the taxpayer.Taxpayers who receive notice under Section 142(2) have been selected for detailed scrutiny by the Income Tax department and will have to submit additional information.
Notice u/s 156 – Demand NoticeThis type of income tax notice is issued by the Income Tax Department when any tax, interest, fine, or any other sum is owed by the taxpayer.All demand tax notice will stipulate the sum which is outstanding and due from the taxpayer.
Notice Under Section 245If the officer has reason to believe that tax has not been paid for the previous years and he wants to set off the current year’s refund against that demand, a notice u/s 245 can be issued.However, the adjustment of demand and refund could be done only if the individual has been provided proper notice and an opportunity to be heard. The recipient has to respond to the notice is 30 days from the day of receipt of the notice.If the individual does not respond within the specified 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.
Notice Under Section 148The officer may have a reason to believe that you have not disclosed your income correctly and therefore, you have paid lower taxes.Or the individual may not have filed his return at all, even if you must have filed it as per law. This is termed as income escaping assessment. Under these circumstances, the assessing officer is entitled to assess or reassess the income, according to the case.Before making such an assessment or reassessment, the assessing officer should serve a notice to the assessee asking him to furnish his return of income.The notice issued for this purpose is issued under the provisions of Section 148.

Service of Income Tax Notice

The Income Tax Act,1961 has laid down the law for the service of a notice, summons, order, or any other communication by delivering or transmitting a copy to the person in any method that is sanctioned under the Act. Here are the various ways in which the Income Tax Notice is served.

Recipient of the Notice: Income Tax Notices are directly addressed to the individual but if they are meant for a minor they are addressed to the guardian Incorrect description of the assessee is usually rectifiable but in case of scenarios where the status of the assessee is entangled with the identity of the assessee, the name mentioned on the face of the return may become material.

Service by Post: Service of the income tax notice can be processed through a registered post. Section 27 of the General Clauses Act 1897, specifies that the service is to be initiated by properly addressing, pre-paying, and posting by a registered post a letter that contains the document. This delivery can be made to the address, an employee, agent, or any other authorized person.

Service by Affixture: In case a defendant refuses to sign the acknowledgment or where the officer is not able to find the defendant, then the office has to affix a copy of the summons or notice or requisition order on the outer door or any other noticeable part of the residence where the defendant is residing or pursuing the business activities.

HUFs and the Partnership Firm: If the officer discovers the total partition of any HUF it may be recorded by the assessing officer and the notices can be served on the person who was the manager of the HUF. If the concerned person is deceased then the notice will be served to all adults who were firm or other Association of Persons, notices concerning the income of the firm or the association may be served on any personnel who were former partners or the members of the association that is assessed to taxation.

Closed Business: In case of closed business, the assessing officer has to serve as a notice on the person whose income is subject to assessment. In the case of the firm or an association of persons a notice will be served to any of the members who have been a part of the firm during discontinuation. Concerning a company, the notice will be served on the principal officer or the Director.

Documents required to reply to an Income Tax Notice

What documents are required to reply to an Income Tax Notice?

The Documents are required to vary with the type of Income Tax notice that is served to the taxpayer. The basic documents needed to reply to an income tax notice would be:

But it is always better to review the notice from the Tax experts only. Therefore, once the Income-tax notice copy is uploaded, the tax experts will review the same and come up with the best probable solution.

Checklist for Income Tax Notice

Step 1: Respond Within 30 Days After receiving the notice, the taxpayer must reply within 30 days from the date of service.

Step 2: Timely Response is Key Failure to respond within the prescribed time results in the processing of Income Tax Returns with necessary adjustments, without offering any opportunity to the taxpayer.

Step 3: Verify Details Cross-check the name, address, and PAN number mentioned in the notice for accuracy.

Step 4: Confirm Assessment Year Verify the assessment year mentioned and cross-verify the e-filing acknowledgment number.

Step 5: File Revised Returns (if needed) Revised returns can be filed if the taxpayer identifies a mistake in the original ITR filing. The revised return must be filed within 15 days.

Step 6: File Rectification Return (if needed) If the taxpayer discovers errors in the order issued by the Income Tax Department, a rectification return can be filed.

Step 7: Understand the Reason for the Notice Review Page 2 of the notice to understand the reason for its issuance. It provides details of the income mentioned in the filed returns, as well as Form 16/16A/26AS.

Step 8: Respond to Demand Notice If the intimation notice includes a demand for additional tax, treat it as a notice of demand under Section 156.

Step 9: Timely Response to Demand Notice Respond within 30 days to avert a 1% per month interest charge after the 30-day period. Failure to respond may result in penalties imposed by the assessing officer.

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