You Filed Your ITR. Here's Why a Notice Might Still Land in Your Inbox.
Seven notices salaried employees commonly receive after filing, what each one actually means, and how worried you should really be.
Filing your ITR feels like the finish line. For most salaried employees, it is the return gets processed quietly and a refund shows up a few weeks later. But every year, a good number of honest, fully compliant taxpayers still get a notice from the Income Tax Department. Not because they did anything wrong, but because the department's systems flag a mismatch, a missing detail, or simply pick the return for a routine check.
This piece walks through the notices a salaried employee is actually likely to see, in plain language, so you know whether to act immediately, correct something small, or simply relax.
The Notices You're Actually Likely to Get
Intimation — the routine one
This isn't really a "notice" in the alarming sense it's a summary the Centralised Processing Centre sends after comparing your return with your Form 26AS and AIS. Most salaried employees receive this and nothing else.
Common reason: a small TDS mismatch, a rounding difference, or a deduction the system couldn't automatically verify.
What to do: read it once. If it shows a refund or "no demand," you're done. If it shows a demand you disagree with, you can file a rectification request under Section 154, generally within 30 days.
Defective return
The department found your return incomplete or inconsistent in its current form often from picking the wrong ITR form, or leaving a mandatory schedule blank.
Common reason: filing ITR-1 despite having capital gains, or a mismatch between reported income and the tax audit or turnover details.
What to do: you typically get 15 days to file a corrected return. Miss it, and your original return is treated as if it was never filed at all so this one needs quick attention, even though it isn't scrutiny.
Inquiry before assessment
The Assessing Officer wants a specific document or clarification before proceeding further often accompanies or precedes a scrutiny notice.
Common reason: a large deduction claim (80C, 80D, HRA) that needs supporting proof, or income visible in AIS that wasn't reported.
What to do: respond only to what's asked, through the e-Proceedings tab on the portal. Keep your answer specific this is not the moment to volunteer unrelated financial details.
Scrutiny assessment
Your return has been picked up for a detailed review either through CBDT's risk-based selection criteria or, sometimes, at random. Being selected does not mean you're suspected of anything.
Common reason: high-value transactions not matching declared income, unusually large refund claims, or return-to-return inconsistencies the department's systems now check for.
What to do: this is where professional help earns its fee. Gather your Form 16, 26AS, AIS, investment proofs and bank statements, and respond point by point. This is one notice worth routing through your CA rather than handling solo.
Income escaping assessment
The Assessing Officer has reason to believe some income wasn't reported at all in a past year this reopens an already-completed assessment, so it's one of the more serious notices on this list.
Common reason: a second employer's income never disclosed, rental income, or capital gains that surfaced later through AIS data-matching.
What to do: don't respond without a CA reviewing the notice's validity and timing first reassessment has strict procedural rules the department must follow.
Notice of demand
Once an assessment, reassessment, or rectification concludes with an amount payable, this notice specifies exactly how much, under what head, and by when.
Common reason: it's the closing step after a 143(1), 143(2), or 148 process — you may not even see the words "Section 156" printed anywhere, since several intimations are deemed demand notices.
What to do: pay through e-Pay Tax if you agree, or file an appeal with the CIT(A) within 30 days if you don't.
Refund adjusted against old dues
You were expecting a refund this year, but the department is holding it back wholly or partly to settle an outstanding demand from an earlier year.
Common reason: an old, sometimes-forgotten demand from a prior assessment year that was never cleared or contested.
What to do: you usually get a window to respond before the adjustment is finalised. If the old demand is wrong or already paid, contest it now once adjusted, reversing it is harder.
What Actually Triggers These, for a Salaried Employee
- TDS not reflecting correctly — a wrong PAN quoted by an employer, or TDS deducted but not deposited on time.
- A job change mid-year — income from the previous employer left out because Form 16 from only one employer was used.
- AIS/TIS mismatches — savings account interest, dividend income, or mutual fund transactions the department already knows about but your return didn't mention.
- Overstated deductions — HRA, 80C or 80D claims beyond statutory limits, or without supporting proof on record.
- High-value transactions — large credit card spends, property purchases, or foreign remittances that don't line up with declared income.
- Wrong ITR form — using ITR-1 when capital gains, foreign assets, or multiple house properties require a different form.
Your Action Checklist, the Moment a Notice Arrives
- Log in to the e-filing portal and open it under Pending Actions > e-Proceedings — don't rely solely on the SMS or email.
- Verify the Document Identification Number (DIN). A genuine departmental communication almost always carries one; verify it under "Authenticate Notice" on the portal.
- Note the exact section, the reason stated, and the response deadline these three details decide everything else.
- Pull together your ITR copy, Form 16, Form 26AS, AIS, and any proofs relevant to the specific point raised.
- Answer only what's asked. Resist the urge to explain your entire financial year over-disclosure is what turns a small query into a bigger one.
- For anything beyond a 143(1) or 139(9), loop in a CA before you submit a response.
When to Worry, and When Not To
Usually routine
143(1) intimation with a small or nil demand
139(9) defective return from a form or schedule mistake
142(1) asking for a specific proof you can readily provide
Get professional help
143(2) scrutiny of any kind
148 reassessment for a past year
Any notice you can't authenticate with a valid DIN
Frequently Asked Questions
Does getting any notice mean I've done something wrong?
No. Most notices, especially 143(1) and 139(9), are automated outputs of a data-matching process. Even scrutiny selection under 143(2) can happen through random sampling and doesn't by itself suggest wrongdoing.
What happens if I simply ignore a notice?
A minor intimation left unanswered can escalate into a formal proceeding. For defective returns, your return is treated as never filed if you miss the correction window. For scrutiny and reassessment notices, non-response can lead to a best-judgment assessment, which is rarely in your favour.
Can I respond to a notice myself, or do I need a CA?
A straightforward 143(1) or a simple 139(9) correction can often be handled directly on the portal. For 143(2) scrutiny, 148 reassessment, or anything involving summons, professional representation is strongly advisable given the procedural and legal ground involved.
Will my next year's notice show a different section number?
Possibly. The Income-tax Act, 2025 renumbers most provisions and applies from Tax Year 2026-27 onward. Notices relating to income already earned in FY 2025-26 will still cite the familiar 1961 Act sections, even if issued after 1 April 2026.
Got a notice and not sure what it means?
Send it across and we'll tell you plainly what it is, what it isn't, and exactly what needs to happen next.
Talk to Your CA at ApnoKaCA
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