Tax Notice DecoderIncome-tax notice decoder
Find your notice by its old section number, see the section of the Income-tax Act, 2025 that now covers it, the time limits and the first steps. Read from the enacted Act on 13 November 2026.
Which law applies? The Income-tax Act, 2025 applies to the tax year 2026-27 onwards. Section 536(2)(c) of that Act says the repealed Income-tax Act, 1961 continues to apply to proceedings, including notices, assessment, reassessment, rectification, penalty and appeals, for any tax year beginning before 1 April 2026, that is the financial year 2025-26 (assessment year 2026-27) and earlier. Each notice page below gives both: the 2025 Act first, then the 1961 Act as printed by the Income Tax Department on 22 May 2026. For the oldest assessment years (up to 2021-22) the reassessment time limits in force before 1 September 2024 may apply, and that earlier text was not read.
The notices explained
- Section 143(1): Intimation after processing your return (now section 270(1) to (5))
- Section 139(9): Notice that your return is defective (now section 263(7))
- Section 143(2): Notice that your return is selected for scrutiny (now section 270(8) and (9))
- Section 142(1): Inquiry notice before assessment (now section 268)
- Section 148A: Show-cause notice before reassessment (now section 281)
- Section 148: Notice for reassessment: income escaped assessment (now section 280)
- Section 156: Notice of demand (now section 289 and 411)
- Section 154: Rectification of a mistake apparent from the record (now section 287)
- Section 133(6): Notice to give information (now section 252)
Common questions
Is my notice under the new Act or the old one?
It depends on the tax year the notice is about. Section 536(2)(c) of the Income-tax Act, 2025 says the 1961 Act continues to apply to proceedings, including notices, for any tax year beginning before 1 April 2026 (the financial year 2025-26 and earlier). Most notices received now are about earlier years, so the 1961 Act applies; the pages here explain both.
What should I do first when I get a notice?
Read the date by which you must act, note the tax year and the section it quotes, and ask a chartered accountant. Most notices have a short deadline: thirty days is common, fifteen for a defective return.
Is this legal advice?
No. It explains what the Act says in plain words so you can understand the notice and the questions to ask a professional.
Source
- The Income-tax Act, 2025, as published in the Gazette of India Extraordinary: sections 252, 263, 268, 270, 279 to 282, 287, 289, 357, 358, 411, 412 and 536. The enacted text was read on 13 November 2026.
- The Income-tax Act, 1961 (text with amendments, printed by the Income Tax Department on 22 May 2026): sections 133, 139(9), 142, 143, 148, 148A, 149, 150, 154, 156, 220 and 249(2). Downloaded from incometaxindia.gov.in and read on 13 November 2026.
- Old-section to new-section mapping: the Income Tax Department’s section navigator, checked against the Act (see the Income-tax Sections section of this family).
Rules read on 13 November 2026 from the Income-tax Act, 2025. This site explains notices in general terms. It is not legal advice and does not replace a chartered accountant or tax lawyer. A notice has a deadline: do not rely on a web page for your own case, and ask a professional soon.