Notice, Intimation, Demand — Know The Difference (Old & New Sections)

Notice, Intimation, Demand — Farak Samajhiye (Old & New Sections)

Income Tax Department ke communication ke 5 levels — purane (1961) aur naye (2025) section numbers ke saath.

Yeh guide aapko "NOTICE" DM karne par bheji gayi hai — CA Dhiraj Ostwal & Co. ki taraf se. Ise save kar lijiye.

5 Levels — Ek Nazar Mein

Level	Section (purana → naya)	Yeh kya hai	Aapko kya karna hai
1. Intimation	143(1) → 270	Return process ho gaya — refund / demand / no change ki information	Padhiye, apne return se match kijiye. Demand galat lage to rectification/response file kijiye
2. Notice	143(2) → 270 • 142(1) → 268 • 148 → 280	Department explanation ya documents maang raha hai	Reply COMPULSORY hai — deadline ke andar, portal par
3. Demand	156 → naya number: verify*	Assessment ke baad tax ka official bill	30 din ke andar: pay kijiye ya appeal + stay lijiye
4. Penalty Notice	274 / 270A → verify*	Tax ke upar penalty ki proceeding — show-cause	Hearing ka mauka hai — strong reply dijiye; immunity (purana 270AA) check kijiye
5. Recovery	222 → 413 • 226 → 416 • 245 → verify*	Demand nahi bhari to — bank/salary/property attach, refund adjust	Turant professional se miliye — payment plan ya stay

* Naye Act mein yahi numbers (jaise 156, 245, 274) bilkul alag provisions ke hain — isliye number dekh kar Google mat kijiye. Concept samajhiye, latest Act se verify kijiye.

 

Old → New Quick Chart

Concept	Purana (1961)	Naya (2025)
Summons (oath par statement)	131	246
Information notice (kisi se bhi)	133(6)	252
Defective return	139(9)	263 ke andar
Inquiry notice	142(1)	268
Intimation / adjustment / scrutiny	143(1), 143(1)(a), 143(2)	270
Best judgment assessment	144	271
Reassessment chain	148A / 148 / 147	281 / 280 / 279
Demand notice	156	verify*
Default + interest / payment penalty	220 / 221	411 / 412
Recovery (TRO / garnishee)	222 / 226	413 / 416
Refund adjustment	245	verify*
Penalty / immunity / show-cause	270A / 270AA / 274	verify*

Sabse Zaroori Baat

Jitni jaldi aap respond karte hain, solution utna hi sasta aur simple hota hai. Level 1–2 par problem ek reply se solve ho sakti hai. Level 5 tak pahunchte-pahunchte wahi problem interest + penalty + litigation ban jati hai.

Quick FAQ

• Q: 143(1) mein demand aayi hai — kya yeh final hai?
Nahi. Agar demand galat hai to rectification (purana Section 154 → naya 287, verify) ya "Response to Outstanding Demand" se disagree kar sakte hain — evidence ke saath.

• Q: Mere notice par naya number hai, YouTube videos mein purana — kya karun?
Confusion normal hai. Upar wale quick chart se match kijiye — concept wahi hai. Purane Act mein shuru hue cases purane numbers par chalenge, naye cases naye numbers par.

• Q: Notice email spam folder mein mila, deadline nikal gayi — ab?
Portal par adjournment/condonation request kijiye aur turant reply file kijiye. Chup rehna sabse galat option hai. Portal par apna email/mobile aaj hi update kijiye.

• Q: Kaise pata chale notice asli hai?
Har asli communication par DIN (Document Identification Number) hota hai.
incometax.gov.in par "Authenticate Notice/Order Issued by ITD" se verify kijiye.

Professional ki Zaroorat Kab Hai?

• Scrutiny (143(2) → 270), reassessment (148/148A → 280/281), ya badi demand — hamesha
• Penalty ka show-cause notice mila ho (purana 274)
• Bank account attach hone ki naubat aa gayi ho

Zaroori: Income Tax Act 2025 (1 April 2026 se lagu) mein section numbers badal gaye hain — aur aage bhi badal sakte hain. Is guide mein "purana → naya" format diya gaya hai; jahan naya number abhi confirm nahi hai, wahan "verify" likha hai. Purane Act mein shuru hui proceedings purane numbers par hi chalengi. Action se pehle hamesha latest bare Act / apne CA se verify karein.

CA Dhiraj Ostwal & Associates • FC Road, Shivajinagar, Pune 411004 • +91-70200 45454 • www.cadhirajostwal.com • dhiraj@cadhirajostwal.com