Money & banking › Income tax or GST notice

Income tax demand I don’t agree with

What usually matters in this situation, and the papers to keep ready before you meet an advocate or free legal aid (call 15100).

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Your situation

Which tax? Income tax
What does the notice say? Shows a tax demand

Papers to gather

The notice with its DIN, section and year
Check it is genuine (DIN) and which law applies. Where: e-filing portal → e-Proceedings / GST portal.
Your return for that year and its acknowledgement
The notice compares against it. Where: Portal.
AIS / Form 26AS (income tax) or GSTR-1, 3B, 2B (GST)
Most notices come from mismatches. Where: Portal.
Proof for the items questioned (bank statements, bills, sale deeds, invoices)
Replies need documents, not just words. Where: Your records.
Earlier notices, replies and orders for the same year
Repeat questions or time limits may help you. Where: Portal.

You may also need, depending on your answers

Reply online before the deadline (or ask for more time on the portal) — Silence leads to an ex parte order.

What the law says

The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026; notices for earlier years may still be under the 1961 Act. Under the new Act, reassessment notices are issued under Sections 280–281 (earlier 148/148A), and scrutiny follows a notice served within set time limits. All notices carry a DIN and can be seen and answered on the e-filing portal (e-Proceedings). For GST, demands for FY 2024-25 onwards are under Section 74A of the CGST Act (earlier Sections 73/74), and paying within 60 days of the notice reduces the penalty.

General information, not legal advice.

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When is the reply due?

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Similar situations

Sources

Income Tax e-filing portal
GST portal
Income-tax Act, 2025 (in force from 1 Apr 2026)

The full guide: I got an income tax or GST notice, or my refund is stuck · All situations