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Income Tax Notice Sections

Complete reference for every income tax notice type. Select a section to learn what it means, how to respond, key deadlines, and defense strategies — with verified case law citations.

Assessment & Scrutiny

Section 143(1)
CPC Intimation
Section 142(1)
Inquiry Notice
Section 148
Reassessment Notice
Section 148A
Pre-Reassessment Inquiry
Section 143(3)
Scrutiny Assessment
Section 144
Best Judgment Assessment

Demand & Recovery

Section 156
Demand Notice
Section 220
Tax Recovery

Penalty

Section 270A
Penalty Notice
Section 271(1)(b)
Non-Compliance Penalty

Appeals & Revision

Section 246A
Appeal to CIT(A)
Section 263
CIT Revision
Section 264
Revision by Taxpayer

Interest

Section 234A
Late Filing Interest
Section 234B
Advance Tax Default Interest
Section 234C
Advance Tax Deferment Interest

Deductions

Section 80C
Investment Deductions
Section 80D
Health Insurance Deduction

Other Provisions

Section 154
Rectification
Section 245
Refund Set Off
Section 139
Return of Income

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