Income-tax Act, 1961

Got an income-tax notice?

Respond to scrutiny, inquiry and reassessment notices, appeal an unfair order to the CIT(A) or the Tribunal, or fix an obvious mistake with a rectification — all drafted to the right form and timeline. Built for taxpayers and the CAs and tax counsel who represent them.

30 days
CIT(A) appeal limit
60 days
ITAT appeal limit
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Frequently asked questions

How long do I have to reply to an income-tax notice?

Each notice specifies its own deadline — often 15 to 30 days — and replies are filed through the e-Proceedings facility on the income-tax portal. Missing the date can lead to a best-judgment assessment, so respond on time.

What is the time limit to appeal to the CIT(A)?

An appeal to the Commissioner (Appeals) in Form 35 must be filed within 30 days of service of the order, after paying the admitted tax. A delay can be condoned only if you show sufficient cause.

When can I appeal to the ITAT?

An appeal to the Income Tax Appellate Tribunal in Form 36 must be filed within 60 days of communication of the CIT(A) order. The ITAT is the final fact-finding authority, so the grounds of appeal are important.

Rectification (Sec 154) or appeal — which do I use?

Use a Section 154 rectification for an obvious, non-debatable mistake apparent from the record (e.g., a TDS-credit mismatch or arithmetical error). Use an appeal for issues that are debatable or involve a question of law.

Are these documents legal advice?

No. They are document-preparation aids generated from your inputs and are not legal advice under the Advocates Act, 1961. Have the draft reviewed by a chartered accountant or tax counsel before filing, especially for scrutiny, reassessment, or appeals.

Important. These products are document-preparation aids based on the information you supply. They are not legal advice or an opinion under the Advocates Act, 1961, and are not a substitute for advice from a chartered accountant or tax counsel. Income-tax timelines and the reassessment regime are strict and change frequently — verify the current position and have the draft reviewed before filing. All deliverables reference Indian law and Indian rupees (₹).