Under this notice, the Income Tax Department sends a notice seeking response towards the errors/ incorrect claims/ inconsistencies in an income tax return that was filed. The Income tax department also sends a revised tax computation based on the its workings. Revised tax filing should be done within 15 days of receipt of tax notice otherwise the tax return will be processed after making the adjustments in the notice sent.
This notice is sent by the Income Tax Department to gather additional
information and documentation from the assessee. The notice is sent after filing of returns by the assessee
and further documents are needed to be produced to complete the filing process.
In case of instances where the Income Tax Return filed does not contain
necessary information or incomplete information, a notice under Section 139(1) of the Income Tax Act,1961
would be sent to the assessee. The assessee would have to file revised returns within 15 days of receipt of
notice by rectifying the defects mentioned in the notice
Assessees who have been sent notice under Section 143(2) have been selected for a detailed scrutiny and are required to submit additional information. Notices are sent if the Tax Officer is not satisfied with the documents and information submitted by the assessee.
The demand notice is sent by Income Tax officers to assessees in case of any
tax, interest or any other amount is owed by the assessee. The demand notice will provide the sum which is
due from the assessee.