Income Tax Notice – How To Check And Authenticate?

Paying your taxes is essential, but receiving an income tax notice can feel nerve-wracking even if you’ve done everything right. If you’ve recently received a communication from the Income Tax Department, don’t panic! Most notices are routine, and with the latest income tax notification, checking and authenticating have become much simpler. In this article, we’ll guide you through what an income tax notice is, common reasons why notices are issued, and steps to authenticate an income tax notice.

What is an Income Tax Notice?

An income tax notice is a formal communication from the Income Tax Department. It could be for various reasons: seeking additional information, clarifying discrepancies, informing about a refund adjustment, or initiating scrutiny.

According to the latest income tax notification, the government has made it mandatory that all notices be sent electronically through the e-filing portal, email, or SMS to your registered mobile number.

Why Do You Receive an Income Tax Notice?

Here are a few common reasons:

• Mismatch in Income: If your declared income doesn’t match Form 26AS, AIS (Annual Information Statement), or TIS (Taxpayer Information Summary).
  
• Unreported Income: Missing out rental income, bank interest, or capital gains.
  
• High-Value Transactions: Big investments, property purchases, or large stock market trades are caught under direct tax rules.
  
• Wrong Income Tax Calculation on Salary: Errors in salary declaration, especially missing deductions like HRA or 80C benefits.
  
• Delay or Non-filing of Return: Not filing your ITR by the due date can prompt an automatic notice.
  
• Professional Tax Issues: Professionals and freelancers who fail to pay professional tax or underreport their income can also expect to receive notices.
  

Types of Income Tax Notices

Based on the income tax new notification guidelines, here are the common types of notices:

• Intimation under Section 143(1): Just a basic communication about processing your return, sometimes pointing out minor errors.
  
• Notice under Section 139(9): Your filed return is defective. Minor corrections can fix this.
  
• Notice under Section 142(1): Asking for documents and details before starting the assessment.
  
• Scrutiny Notice under Section 143(2): A detailed check into your income, deductions, and other claims.
  
• Notice under Section 148: Income escaping assessment — if the department believes you’ve hidden income.
  

How do you check if the income tax notice is genuine?

Worried if the notice is real or a scam?

Thanks to the latest income tax notification, every genuine notice from the department must now carry a DIN (Document Identification Number).

Here’s how to verify:

• Visit the Income Tax e-filing portal: https://www.incometax.gov.in/iec/foportal/.
• Select the “Authenticate Notice/Order issued by ITD” option.
  
• Enter the DIN mentioned on your notice and other required details.
  
• Click Submit to check if the notice matches the department’s records.
  

Alternatively, you can log in to your e-filing account and check under the ‘e-Proceedings’ or ‘View Notices’ section. It could be a fake if the DIN does not match or if you have never received any intimation about such a notice via email/SMS.

How to Authenticate an Income Tax Notice?

If you’ve confirmed your notice is genuine, the next step is to authenticate it properly. Here’s what to do:

1. Read the Notice Carefully

Check the section where the notice has been issued. It will tell you what kind of response is needed—just documentation, explanation, or a correction in your return.

2. Match it with your E-Filing Account

Your online account updates every notice issued by the Income Tax Department. Compare the notice you received with the one uploaded to your portal.

3. Confirm DIN

Again, the new income tax notification emphasizes the importance of DIN. Verify it using the steps we discussed earlier.

4. Look for Valid Communication Channels

Genuine notices are sent through:

• Registered email ID
  
• SMS from “ITDEFL” or official income tax sender IDs
  
• Uploaded on the Income Tax portal
  

If the communication method seems odd (like WhatsApp or unofficial numbers), raise an alert immediately.

What To Do After Authenticating the Notice?

Once you’ve authenticated it, act quickly:

• If It’s an Intimation: Usually, no action is needed unless there’s a discrepancy.
  
• If It’s a Request for Information: Prepare your documents and submit them through your e-filing portal.
  
• If it’s a Scrutiny Notice, you may want to seek professional help from a stock market advisor or tax consultant, especially if the notice concerns share transactions or capital gains.
  

Latest Notification of Income Tax You Must Know

As per the income tax new notification, here are some recent changes to keep in mind:

• All communication must have DIN: Any notice without it is invalid.
  
• E-verification: Simple cases can now be closed through online e-verification without personal appearances.
  
• Increased Use of Technology: Notices are more automated and based on matching third-party data, like bank accounts, credit card spending, stock market advisor reports, etc.
  

Importance of Income Tax Calculation on Salary

One of the primary triggers for notices is errors in income tax calculation on salary. People often:

• Forget to include allowances
  
• Skip declaring other incomes.
  
• Fail to claim deductions properly.
  

Using salary slips, Form 16, and consulting tools like income tax calculators can help you avoid such mistakes. Always cross-verify your salary-related income against AIS/TIS reports.

Professional Tax and Income Tax – Know the Difference

Many people confuse professional tax and income tax. Here’s the difference:

• Professional Tax: A state-level tax deducted by your employer every month. Very small amount — capped at Rs. 2500 per annum in most states.
  
• Income Tax: A central government direct tax based on your annual income.
  

Missing professional tax payments (for freelancers or consultants) can sometimes cause issues, especially in states such as Maharashtra, Karnataka, and Tamil Nadu, where enforcement is strict.

Conclusion

Receiving an income tax notice is not as stressful as it may seem. Thanks to the latest notification of income tax, the entire process has become more streamlined and transparent. It’s important to stay calm, understand the reason behind the notice, and verify its authenticity using the DIN. Responding promptly within the given timeline is crucial, and seeking professional help can make a big difference, especially in complex situations.

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