How To Authenticate Notice/Order Issued by ITD?

Before you respond to any communication received to you in the name of income tax department, it is important to verify whether the notice/order issued is genuine and issued by the income tax authority.

You can authenticate the the notice/order/letter issued by the income tax authority on the e-filing portal. Let us understand to verify the same.

Step 1: Go to income tax e-filing portal at www.incometax.gov.in. In home page, go to ‘Authenticate notice/order issued by ITD’ under ‘Quick Links’.

Step 2: You can authenticate using:

1. PAN, document type, assessment year, issue date and mobile number (for notice/order/letter issued for AY 2011-12 and subsequent years only)
2. Document Identification Number and mobile number (for all assessment years)

Step 3: If you select want to authenticate by PAN, document type, assessment year, issue date and mobile number, select the option and enter all the details.

Step 4: After filling all the details, you will receive an OTP. Enter the OTP received.
Once the OTP is validated, the DIN of the notice issued along with the date of issue of the notice will be displayed.

If the notice is not issued by the ITD, if will display a message – No record found for the given criteria.

Step 3(1): Another alternative is to authenticate using DIN and mobile number.

Step 3(2): Enter DIN and mobile number and continue. You will receive an OTP. Validate using OTP.

If the notice/order is issued by income tax authority, it will display a success message as shown below.

Otherwise, it will show- No record found for the given Document Number

Types of Notices/Intimations

Intimation Under Section 143(1)

After having filed your returns, it is electronically processed by the Central Processing Centre (CPC). The income is computed after making the following adjustments to the total income in the return:

• Any arithmetical error in the return
• An incorrect claim (provided the incorrect claim is apparent from the information filed)
• Disallowance of incorrectly claimed loss or expenditure
• Any income which has not been included in the return

Upon successful processing of the return an intimation under section 143(1) is issued by the CPC under any of the three instances:

• There is tax liability to be paid
• A refund has been determined
• There is no refund or demand, but there is an increase or reduction in the amount of loss

In case there is a tax demand, then the intimation must be issued within one year from the end of the year in which the return has been filed. For example, if you have filed your returns for Assessment Year (AY) 2020-21 on 27 July, 2020, then an intimation can be issued anytime on or before 31 March, 2022. Processing of return under this section has been made mandatory from AY 2017-18 even if a scrutiny notice is issued.

Notice Under Section 143(2)

The purpose of this notice is to notify the assessee, that the return filed has been picked for scrutiny. It is pertinent to note that the section under which it will be scrutinized is different from the one in which the notice has been issued. Via detailed scrutiny, the assessing officer intends to be assured that you have not done any of the following:

• Understated your income
• Claimed excessive loss
• Paid lesser taxes

Through this notice, the taxpayer is required to respond to the questionnaire issued along with the documents required by the income tax department. The assessing officer is supposed to service this notice within 6 months after the completion of the assessment year to which it pertains.

For instance, Rohit filed his return on 20th May 2020 for the AY 2020-21. Here notice under section 143(2) can be issued to Rohit within 6 months after completion of the AY to which it pertains i.e. 30th September 2021.

Are you not sure about what to do with such an income tax notice? Use our Notice Upload Facility to allow us to help you out. Alternatively, you can even seek the help of a Tax Expert.

Notice Under Section 148

An assessing officer may have a reason to believe that you have not disclosed your income correctly and therefore, you have paid lower taxes. Alternatively, you may not have filed your return at all, even if you must have filed it as per law. This is termed as income escaping assessment. Under these circumstances, the assessing officer is entitled to assess or reassess your income, according to the case. Prior to making such an assessment or reassessment, the assessing officer should serve a notice to the assessee asking him to furnish his return of income. The notice issued for this purpose is issued under the provisions of Section 148.

Previously the timelines to be adhered to for the issuance of notice under Section 148 were as below:

As per amendment in the Finance Act 2021, with effect from 1st April 2021, the time limit up to which the assessing officer can re-open the assessment of the taxpayer is as follows;

1. Up to three years from the end of the relevant assessment year in normal cases and 
2. Beyond three years but not more than ten years from the end of the relevant assessment year, if the assessing officer has material evidence that income of Rs.50 lakh or more for a financial year has escaped assessment.

Up to four years from the end of the relevant AY

Notice cannot be issued by any officer below the rank of Assistant Commissioner or Deputy Commissioner. An assessing officer can only issue a notice under Section 148 on the direction of the Joint Commissioner after recording the reasons to do so. For AY 2017-18 notice under section 148 can be issued till 31st March 2022.

Beyond four years but up to six years from the end of the relevant AY

Notice can only be issued by the Chief Commissioner or Commissioner is satisfied that income has escaped assessment. The amount of income which has escaped assessment should be more than Rs. 1,00,000. For AY 2017-18 notice under section 148 can be issued till 31st March 2024.

Beyond four years but up to sixteen years from the end of the relevant AY

Notice under section 148 can be issued if income in relation to any asset (including financial interest in any entity) located outside India, is chargeable to tax in India but has escaped assessment. For AY 2017-18 notice under section 148 can be issued till 31st March 2034.

The Effect of Amendment in the Finance Act, 2021

As per the current provisions, the notice under section 148 can be issued up to four years, up to six years or up to 16 years, as the case may be. But with effect from 1st April 2021, the new reassessment due dates shall be applicable. 

Let us understand the timelines for previous financial years after the amendment in the Finance Act 2021 came in force: