Responding to a tax notice: document checklist

A tax notice is a request to show your working, not a verdict, and a calm, complete, on-time response is what closes it cleanly. This checklist tells you what to gather before replying through e-proceedings: the return and computation, your 26AS/AIS, bank statements reconciled to receipts, and proof for major items. Respond, never ignore, and route it through your Chartered Accountant.

Last reviewed: 29 May 2026

Guidance, not advice. We explain the rules, we don't assess your situation. Always seek financial or tax advice from your accountant, or contact Income Tax Department. Read our editorial scope →

What it contains

A document checklist to assemble before responding, plus the do-not-ignore and request-time reminders.

How to use it

Build the file before you write

Assemble the return, 26AS/AIS, reconciled bank statements and proof first, a complete file makes the reply short and closes the case faster.

Respond on time, through your CA

Reply through e-proceedings by the deadline and route it through a Chartered Accountant; request more time formally if you need it, but never go silent.

Keep it in proportion

Scrutiny is a discussion about numbers and proof, not a criminal matter, and most cases close with no addition where records are in order.

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RESPONDING TO A TAX NOTICE - DOCUMENT CHECKLIST

  STEP 1 - Identify the notice:
  [ ] Which section? (143(1) intimation / 143(2) scrutiny / 156 demand / 148 reassessment / 139(9) defective)
  [ ] Note the deadline and the exact issues raised

  STEP 2 - Assemble the file (BEFORE you reply):
  [ ] The income-tax return and computation for the year
  [ ] Form 26AS, AIS and TIS for the year
  [ ] Bank statements for ALL accounts, reconciled to your declared receipts
  [ ] Invoices, contracts and proof for the major expenses or income claimed
  [ ] Explanation + proof for any cash deposits or high-value transactions flagged in the AIS
  [ ] Working papers for capital gains, presumptive turnover, or any special-rate income

  STEP 3 - Respond:
  [ ] Reply through e-proceedings on the portal, on time (it is faceless under Section 144B)
  [ ] Route documents through your Chartered Accountant; keep every acknowledgement
  [ ] Need more time? Request reasonable additional time through e-proceedings

  NEVER:
  [ ] Ignore the notice - silence lets the officer complete a best-judgment assessment (Section 144), which is almost always worse

  IF IT IS WEIGHING ON YOU: free helplines - KIRAN 1800-599-0019, Tele-MANAS 14416. This is general information, not advice for your case.