When it comes to income tax compliance in India, timing isn’t just important—it’s everything. Whether you’re a salaried individual, a startup founder, or managing a growing enterprise, understanding the statutory time limits for income tax notices can protect you from last-minute surprises and unnecessary penalties.
Have you ever wondered—How long after filing can the Income Tax Department issue a notice? Is there a deadline for reopening assessments? What if I receive a notice years later?
In this expert guide, we demystify the time limits for issuing income tax notices in India, so you know what to expect—and when.
Here’s what you’ll learn:
– What is an Income Tax Notice and why it’s issued.
– Different types of tax notices and their legal timelines.
– Recent amendments and updates under the Income Tax Act (as of 2025).
– Key sections like 143(1), 143(3), 148, 263, and what they mean for you.
– Step-by-step advice on how to respond if you receive a notice.
– When to seek expert help to stay compliant and confident.
Whether you’re dealing with a simple intimation or a complex reassessment, being aware of your rights and responsibilities can save time, stress, and money. Let’s dive in.
What Is an Income Tax Notice?
An income tax notice is a formal communication issued by the Income Tax Department of India for various reasons, such as discrepancies in filed returns, failure to furnish returns, underreported income, or initiation of reassessment. These notices are governed by specific provisions of the Income Tax Act, each with a prescribed purpose and issuance deadline.
Responding to these notices promptly is vital to avoid legal complications, penalties, or scrutiny assessments. At PGA & Co. (PGACA), we assist individuals and businesses in understanding and responding to such notices professionally. You can explore our Income Tax Litigation Services to ensure compliance and avoid potential notices.
Why Time Limits Matter
There are statutory limits defined for issuing different types of notices under the Income Tax Act. These time frames help protect taxpayers from arbitrary or delayed assessments and ensure transparency in tax administration.
Here is a breakdown of the most common notices and their respective time limits under current law:
Section 139(9) – Defective Return Notice
Purpose: Issued when the return filed is found to be defective or incomplete, such as missing financial statements or incorrect reporting.
Time Limit: Typically sent within the processing period allowed under Section 143(1), i.e., 9 months from the end of the financial year in which the return is filed.
Defective returns must be rectified within 15 days of receiving the notice. Otherwise, the return is treated as invalid. Timely filing of Income Tax return and Proper bookkeeping and filing with professional oversight reduce the chances of receiving this notice.
Section 143(1) – Intimation After Return Filing
Purpose: This is not a notice in the strict sense, but an intimation sent after the preliminary assessment of the income tax return. This is being issued in 100% of the cases where ITR is filed.
The notice must be issued within 9 months from the end of the financial year in which the return was furnished.
Example: If you filed your return for FY 2024-25, the intimation must be sent by December 31, 2026.
This is generally auto-generated and may reflect arithmetical errors, mismatches with TDS data, or adjustments. Our expert ITR filing services and Accounting and Bookkeeping Services ensure accurate documentation, reducing chances of such mismatches.
Section 143(3) – Scrutiny Assessment after Return Filing
Purpose: This is a normal or regular assessment being carried out on random basis or based on pre-decided criteria by the Income Tax Department. Out of 100 only 1-2 ITRs are being scrutinized by the Income Tax department. This is a detailed scrutiny of your income, expenses, deductions claimed in the ITR etc.
The notice must be issued within 3 months from the end of the financial year in which the return was furnished filed (earlier it was 6 months).
Example: If you file ITR for AY 2025–26 (FY 2024-25) on or before 31 July 2025, the last date to issue a notice under 143(2) is 30 June 2026. Thus, by this 30 June 2025, AY 2024-25 (FY 2023-24) and prior assessment years will get time barred as per the Act.
This is a detailed scrutiny of all the income and deductions claimed by the assessee and thus detailed information is being sought by the department. It is advised to hire a professional Chartered Accountant if you receive such notice from the department. Our Income tax litigation services ensure accurate documentation, proper replies reducing chances of interest and penalty being levied on the underreporting of income, if any.
Section 148 – Notice for Income Escaping Assessment (Reassessment)
Purpose: Issued when the Assessing Officer believes that income chargeable to tax has escaped assessment.
Time Limit (as per amended provisions under Finance Act 2021):
Normal cases: Up to 3 years from the end of the relevant assessment year.
AY 2020-21 Time Barred
AY 2021-22 Time Barred
AY 2022-23 31 March 2026
AY 2023-24 31 March 2027
Serious cases (involving income > ₹50 lakh, foreign assets, or fake invoices): Up to 10 years from the end of the relevant assessment year.
AY 2014-15 Time Barred
AY 2015-16 31 March 2026
AY 2016-17 31 March 2027
AY 2017-18 31 March 2028
Note: This is one of the most litigated sections in the Income Tax Act, 1961 and having expert help is critical in case of any such notice is being received. Our Income Tax Litigation Services include expert representation in such cases to ensure fair treatment.
Section 263 – Revision of Orders by Principal Commissioner
Purpose: Enables the Principal Commissioner or Commissioner of Income Tax to revise an order passed by the Assessing Officer if it is erroneous and prejudicial to the interest of revenue.
Time Limit: Within 2 years from the end of the financial year in which the original order was passed.
This applies more frequently in cases where assessments are made in favor of the taxpayer but contain significant legal or procedural mistakes. Periodic reviews through our Audit & Assurance Services can help you proactively identify and rectify such issues.
Section 245 – Adjustment Against Refund
Purpose: Sent when the department intends to adjust a tax refund against a pending demand from a previous assessment year.
Time Limit: No specific time limit under the law, but the notice must be issued before the refund is credited.
This notice allows the taxpayer to respond and dispute any demand that may be incorrect. If you are an NRI or HNI and are uncertain about outstanding demands, our NRI Tax Filing Services offer comprehensive support in resolving such matters.
Summary Table of Time Limits
| Section | Nature of Notice | Time Limit |
| 143(1) | Intimation after return filing | 9 months from end of Financial year |
| 143(3) | Scrutiny Assessment | 3 months from the end of the Financial Year in which return in furnished |
| 139(9) | Defective return notice | Within return processing period of 143(1) |
| 148 | Reassessment for escaped income | 3 to 10 years, based on circumstances |
| 263 | Revision by Principal Commissioner | 2 years from end of relevant FY |
| 245 | Refund adjustment notice | Before refund credit, no fixed limit |
Responding to an Income Tax Notice
If you receive a notice, here’s what you should do:
1. Read the Notice Carefully: Identify the section under which it has been issued and the nature of the demand or defect.
2. Check the Timeline: Ensure whether the notice has been issued within the legal time frame.
3. Gather Documentation: Collect all necessary documents to support your response.
4. Respond Promptly: Most notices come with a 15–30 day deadline for reply.
5. Seek Expert Help: Always consult a qualified tax consultant or Chartered Accountant before submitting your response.
If you’re unsure how to interpret a notice or respond effectively, feel free to reach out to our team via our Contact us page. We offer reliable notice handling and scrutiny representation.
Common Reasons for Income Tax Notices
While not exhaustive, the following are frequent triggers for tax notices:
– Mismatch between reported income and TDS/Form 26AS
– Non-filing of return despite taxable income
– High-value transactions without supporting income
– Claiming of excessive deductions or exemptions
– Unexplained foreign remittances
If you are a business or startup, our Regulatory Compliance Services ensure you stay on the right side of tax laws and reporting obligations.
The Indian Income Tax Department follows a structured timeline for issuing notices under various sections of the Income Tax Act. Knowing these deadlines isn’t just about staying compliant—it’s about staying in control. Whether it’s a routine intimation or a high-stakes reassessment, being informed helps you respond confidently and avoid unnecessary legal or financial complications.
With tax regulations tightening in 2025, timely income tax filing, accurate documentation, and strategic guidance are more important than ever. This is where trusted professionals make all the difference.
At PGA & Co. (PGACA), we specialize in simplifying complex tax matters—from handling income tax notices and representing you in reassessments, to ensuring seamless ITR filing, GST compliance, and business registration. Our tailored solutions are designed to help individuals, startups, NRIs, and corporates navigate every stage of their tax journey.
Need help interpreting a notice? Facing a reassessment or refund adjustment? Don’t leave it to chance.
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