Every income tax section that ends up on a notice.

Intimation under Section 143(1)

Routine intimation issued by CPC after processing your return. Often a TDS or deduction mismatch.

Defective return notice under Section 139(9)

Your return is treated as defective. Reply within 15 days or it is treated as not filed.

Inquiry before assessment under Section 142(1)

Pre-assessment inquiry asking you to file a return or produce specific documents.

Scrutiny notice under Section 143(2)

Your return has been picked up for detailed scrutiny. Take it seriously.

Best judgment assessment under Section 144

Triggered when you don't co-operate. The AO assesses on best judgment — usually unfavourably.

Faceless assessment under Section 144B

Procedure for faceless assessment. All scrutiny is now done through the National Faceless Assessment Centre.

Income escaping assessment under Section 147

Reassessment provision. Triggered when the AO has 'reason to believe' income has escaped.

Notice for reassessment under Section 148

The actual reassessment notice. Issued only after a 148A(d) order.

Pre-reassessment show cause under Section 148A

The mandatory show-cause stage before any 148 notice. Your best chance to kill a reassessment.

Rectification of mistake under Section 154

Mechanism to correct an apparent mistake on record in any order.

Notice of demand under Section 156

Formal notice of any tax, interest, penalty or other sum payable. Pay or seek stay within 30 days.

Adjustment of refund against demand — Section 245

CPC proposes to adjust a current refund against an old demand. Reply within 21 days.

Revision by Commissioner — Section 263

PCIT proposes to revise an assessment order alleging it is erroneous and prejudicial to revenue.

Revision in favour of assessee — Section 264

Discretionary remedy with the Commissioner where appeal is barred. One-year limitation.

Penalty for under-reporting — Section 270A

Replaces Section 271(1)(c). Penalty of 50% of tax on under-reporting, 200% on misreporting.

Concealment penalty — Section 271(1)(c) (legacy)

Pre-AY 2017-18 penalty for concealment or furnishing inaccurate particulars. Still relevant for old years.

Penalty for unexplained income — Section 271AAC

10% additional penalty on income taxed under Sections 68 to 69D (in addition to 60% tax under 115BBE).

Interest for delay in filing return — Section 234A

Simple interest at 1% per month on tax payable for delay in filing the return.

Appeal to CIT(A) — Section 246A

Statutory first appeal. File within 30 days of the order in Form 35.

Recovery: assessee in default — Section 220

Triggers recovery and 1% per month interest on unpaid demand. Stay can be sought under 220(6).

AIS / Form 26AS mismatch — reconciliation

A difference between the department's AIS / 26AS data and your return. Reconcile it before it surfaces as a 143(1), 142(1) or 143(2) notice.