Received a Notice from IT Department? Know How to Handle Them Under Section 143(1)(a)

Received a Notice from IT Department? Know How to Handle Them Under Section 143(1)(a)

Individuals in India who have income above the basic exemption limit or taxable income are required to file an Income Tax Return (ITR). After filing of ITR, the Income Tax Department analyses the details provided by you in the return; thereafter, the department issues notices or intimations to the taxpayers. If it finds any errors, mismatches or issues, the department issues a notice, asking the taxpayer to correct them. Many times, the department also takes harsh actions against the taxpayers for major noncompliance.

However, before taking any legal action against any taxpayer, the department first issues a notice or intimation under Section 143(1)(a), mentioning the reason behind taking a particular action and asking the taxpayer to give a legal reason why the particular action should not be taken against him/her. Once the taxpayer responds to the notice, the department examines if the reasons given by the taxpayer are true; if it finds them incorrect, it takes further action against the taxpayer by issuing the final order.