A quick map of the most common notice types and what each one actually requires.

By Kanoons Editorial Team · 5 min read · Last verified 2026-07-26

Most income tax notices fall into a few common types: an intimation under section 143(1) flags a computation mismatch; a defective return notice under section 139(9) requires a correction within the given window; a scrutiny notice under section 143(2) means the return has been picked for detailed examination.

The single most important rule is to respond within the deadline stated on the notice — an ignored notice escalates far faster than one that is addressed, even imperfectly, on time.