How do you respond to a notice under section 148?

When a notice under section 148 is received, the assessee is asked to file a return of the relevant assessment year. After filing the return the assessee must ask for a copy of reasons recorded for issuing of a notice under section 148, after which they are permitted to file an objection to the issuance of notice.

When can notice u/s 148 be issued?

Thus, under Notification No. 20 of 2021, the time limit was extended to 30th April, 2021. Under Notification No. 38 of 2021, the time limit for issuing notice under Section 148 of the Act was extended to 30th June 2021.

What is income tax notice 148?

As per section 148 of the Income Tax Act 1961, any computation of income tax within the domain of not being recomputed or reassessed shall get a notice from the Income Tax Department. Adding further, this section also mentions that an assessing officer shall get in contact with the assessing officer.

Can return filed in response to notice u/s 148 be revised?

Return filed in response to notice u/s 148 can also be revised: Return filed in response to notice u/s 148 can also be revised, as it is provided u/s 148 that for such return all the provisions of section 139 shall apply.

How do I answer an income tax notice?

Step-by-Step Guide to Respond to a Demand Notice

  1. Step 1 : Login to your e-filing account on with user ID and password.
  2. Step 2: Click on ‘E-file’ and go to ‘Respond to Outstanding Tax Demand’.
  3. Step 3: Click on ‘Submit’ for the relevant assessment year.
  4. Option 1 – Demand is correct.

What happens if you don’t respond to it notice?

If you don’t respond to the tax notices within the time allotted, there can be various implications. “Non-compliance of a tax notice would attract penalty of ₹ 10,000 and may lead to judgement assessment by the tax officer,” said Agarwala. In some cases, “prosecution up to one year may also apply,” said Gupta.

How do you respond to outstanding demand?

Respond to an Outstanding Demand

  1. Go to the ‘e-File’ menu and Click ‘Response to Outstanding Demand’
  2. Click the hyperlink ‘Submit’ located under ‘Response’ column (To respond for the Outstanding Demand)
  3. Choose any one of the listed responses.

How do you respond to notice?

How do you respond to intimation US 143 1?

To respond to an income tax notice under Section 143(1), follow the steps below: Step 1: Log in to your account on the Income Tax Department E-Filing website. Step 2: Click on the E-Proceedings tab and select E-Assessment/Proceedings. Step 3: Select Prima Facie Adjustment u/s 143(1)(a).

How do I respond to income tax notices?

How long does it take to get refund after 143 1?

Generally, the credit of refund process takes about 20-45 days from the date of e-verification of the income tax return.