A fixed deadline and a flexible scope are a crucial combination to accomplish a task. The Income Tax Department issues various kinds of notices to the taxpayers to make them compliant. As a taxpayer, it is important for you to know when a notice can be served to you and how much time you get to respond to them. Below explained are deadlines for various Income Tax notices served by the Income Tax Department and the time limits given to the taxpayers to respond to these notices.
|SECTION||ISSUED FOR||TIME LIMIT TO SERVE||TIME LIMIT TO RESPOND|
|Notice to call upon the assessee to file the Return of Income or submit the documents, taking case under scrutiny||This notice can be issued after the end of related Assessment Year. In case the person has not filed the return of income before the end of the relevant assessment year, the Assessing Officer may serve a notice requiring him to furnish return of income.|| |
Assessee should respond to the notice within the time limit prescribed in the notice.
Notice for special audit of books of accounts
At any stage of proceedings pending before AO, but not after completion of proceedings
|Aggregate time period of furnishing reports post extension, if any granted by AO shall not exceed 180 days from the original date of direction recd. by assessee|
|Notice in case of wrong ITR form, mismatch in PAN, etc.|| |
|Within 15 days from date of intimation by AO or extended time|
Notice for preliminary assessment, refund or payable _ Intimation of Processing of Return.
If tax is due, assessee is required to pay within 30 days. Also if any rectification is to be filed against the intimation then it should be filed immediately to avoid any further complication
|143(1)(a)||Notice for incorrect claims which attract adjustments||Tax department can send this intimation till the expiry of 1 year from the end of the financial year in which the return is filed|
|30 days from the date of issue of the intimation|
Notice for Scrutiny Assessment.
|Before the expiry of 6 months from the end of the financial year in which it is filed||Tax payer is required to appear in person or through representative before AO on the date specified in the notice.|
In case of e-proceedings he should file a proper response within the time allowed in the notice.
Notice relating to Income Escaping Assessment
Furnish the return within 30 days or within the time specified in the notice.
If assessee demands the AO reasons recorded by him for issue of such notice, AO is bound to supply in writing, otherwise AO cannot proceed with assessment.
|143(3) or 144||Issue of assessment order under section 143(3) or 144|
Note: If reference is made to TPO, the period available for assessment shall be extended by 12 months
|If assessee wish to file an appeal against the order issued u/s 143(3) or 144 he should file it within 30 days from the date of receipt of order under the particular section.|
|147||Order of assessment/reassessment, under section 147|
Note: If reference is made to TPO, the period available for reassessment shall be extended by 12 months.
|If assessee wish to file an appeal against the order issued u/s 143(3) read with section 147, should file it within 30 days from the date of receipt of order under the particular section.|
Rectification of mistake apparent from record.
|No order of rectification shall be passed after expiry of 4 years from the end of the FY in which the order sought to be amended was passed|
within 6 months from the end of the month in which the application is received by the income-tax authority
whichever is earlier
If assessee wish to file an appeal against the order issued u/s 154 he should file it within 30 days from the date of receipt of order under the particular section.
|156||Demand Notice||N.A.||Outstanding demand to be paid within 30 days|
|Notice for outstanding demand relating to previous assessment year|| |
|Outstanding demand to be paid within 30 days|
Lost time is never found again and once you miss the deadline to respond to an Income Tax notice you may invite trouble and hefty penalties. To avoid penalties and appropriately respond to tax notices in time, reach out to our in-house team of tax experts at H&R Block, India.