Common notice types.
| Notice (1961 Act section) | What it is about | See |
|---|---|---|
| Defective return, 139(9) | Something missing or inconsistent in your return | Defective Return |
| Proposed adjustment, 143(1)(a) | Processing finds a mismatch to be adjusted | 143(1A) Notice |
| Scrutiny, 143(2) | Your return has been selected for detailed assessment | 143(2) Response |
| Inquiry, 142(1) | Request for documents, information or a return | 142(1) Inquiry |
| Reassessment, 148A and 148 | Income thought to have escaped assessment | 148 Notice |
| Demand, 156 | Tax, interest or penalty payable | Demand Notice |
| Refund adjustment, 245 | Refund to be set off against an old demand | 245 Notice |
Why NRIs often receive notices.
Property sales
A sale reported in your AIS, but not in a return, or reported differently.
NRO deposits and interest
Interest or large deposits not shown in the return.
Residential status
Questions about whether you were really non-resident.
Treaty claims
Requests for a TRC or Form 41 to support a lower rate.
Many NRIs miss notices because the portal has an old email address or phone number. Keep your contact details up to date on the e-filing portal.
What to do when a notice arrives.
Confirm it is genuine
Verify it on the e-filing portal using the document identification number.
Find the deadline
And the section, year and what is being asked.
Collect documents
Return, AIS, bank statements and the transaction documents.
Respond on time
Online, with a clear explanation and supporting documents.
Track the outcome
Further questions, orders and any appeal.
From 1 April 2026 the Income-tax Act, 2025 has renumbered these provisions. Notices for tax years before 2026-27 still refer to the Income-tax Act, 1961 sections, which is why this page uses them. We check which Act applies to your notice.
Why clients trust us with notices.
We read the notice, the AIS and your return together before advising.
Deadlines tracked from the day you send us the notice.
What the notice means, what is at stake and what we recommend.
Most proceedings are handled online, so you never need to travel to India.
Replies and representation by Chartered Accountants.
A written scope and fee before we start.
Income tax notice help for clients across the UK.
We handle Indian income tax notices for NRIs, returning Indians and UK-owned businesses throughout the UK. Faceless proceedings are online, so it makes no difference where you live.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
Income tax notices FAQs.
Received a notice from India?
Send it to us. We will explain what it means and reply before the deadline.
This page is general guidance based on the Income-tax Act, 2025 and the rules and return forms as they stand. It is not legal or financial advice for your situation. Forms, eligibility and due dates can change each year, so please check with us before filing.