Understand Your Notice

Government notices are written in legal language, not plain English. Use this guide to decode what they actually want.

Government of India
Income Tax Department
DIN: ITBA/AST/S/143/2023...
Document Identification Number
Always verify this number on the e-filing portal to ensure the notice is not fake.
Date: 25-07-2024

To,
Mr. Taxpayer,
PAN: XXXXX1234X

Subject: Intimation underSection 143(1)
This code defines the "Why".
See the Decoder below.
of Income Tax Act, 1961.

The return of income filed by you for A.Y. 2024-25 has been processed. The following discrepancies have been found...

Head
As per Return
As Computed
Total Income
₹ 8,50,000
₹ 10,50,000
Net Demand
-
₹ 45,200
Signed Digitally by
Assessing Officer, Circle 4(1)
How to read it

Don't just read the top line. Check the details.

1

Verify the DIN

Every valid notice has a DIN. If it doesn't, it might be a scam. Go to the portal and use "Authenticate Notice" to check.

2

Identify the Section

The section number (like 143(1) or 148) tells you the severity. Use our decoder below to understand it.

3

Look for the "Variance"

Don't just look at the tax amount. Look at the table comparing "As per You" vs "As per Dept". That is where the mistake lies.

Income tax notice decoder

Select a section code to understand what it means and what to do

Section 143(1)low

Intimation

"Preliminary check of your return vs departmental data."

WHY IT WAS ISSUED

Arithmetical errors, incorrect claims, or mismatch with 26AS/AIS. May result in refund, demand, or no change.

WHAT YOU MUST DO

Compare the notice with your return. If demand is correct, pay it. If incorrect, file a rectification u/s 154.

30 Days

IF IGNORED

Demand becomes final and recovery proceedings may initiate.

Your Immediate Checklist

1

Check the Date

You usually have 15-30 days. Mark it on your calendar. Missing this turns a simple query into a penalty.

2

Download PDF

Login to the portal. Do not reply to the email. Download the full PDF from "Pending Actions".

3

Compare Data

Check your AIS/TIS data. If the department is right, agree and pay. If not, draft a legal reply.

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