Notice u/s 143(1) – Intimation:
One of the most common notices, issued when there are errors, incorrect claims, or mismatches in the filed return. Taxpayers can revise their return within 15 days; otherwise, the department will make necessary adjustments and process it accordingly.

Notice u/s 142(1) – Inquiry:
Sent when additional details or documents are required after a return is filed. It may also be issued to request specific information needed to complete the assessment process.

Notice u/s 139(1) – Defective Return:
Issued when a return is incomplete or contains incorrect information. Taxpayers must correct and refile the return within 15 days of receiving this notice.

Notice u/s 143(2) – Scrutiny:
Issued if the assessing officer is not satisfied with the filed return and selects it for detailed scrutiny. Taxpayers must provide further documentation and clarifications.

Notice u/s 156 – Demand Notice:
Sent when tax, interest, penalty, or any other dues are outstanding. The notice specifies the exact amount payable by the taxpayer.

Notice u/s 245:
Issued when there is an unpaid tax from previous years, and the department intends to adjust it against the current year’s refund. The taxpayer must respond within 30 days; otherwise, it’s treated as consent.

Notice u/s 148 – Income Escaping Assessment:
Sent if the officer believes income was underreported or not disclosed, leading to lower tax payments. The taxpayer must furnish a fresh return for reassessment before further proceedings.