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First identify whether the Department has proposed an adjustment, flagged a defective return, issued a processed-return intimation or demand, or passed an adverse order. Each calls for a different response. Read the notice or order for the requested action and deadline, then use the e-Filing portal route it specifies. A reply, rectification request and appeal are not interchangeable.
Identify what the Department sent
Open the full notice, intimation or order—not just the portal alert. Note the issuing authority, assessment year or tax year, provision cited, reason the claim was rejected or questioned, action requested, and due date. Also note any proceeding limitation date shown. The Income Tax Department lists communications handled through e-Proceedings such as defective-return notices under section 139(9), proposed adjustments under section 143(1)(a), CPC intimations and demands, rectification communications, notices from an Assessing Officer or other authority, and requests for clarification. The portal route described in the Department’s e-Proceedings guidance and user manual is Dashboard → Pending Actions → e-Proceedings.
- Proposed adjustment: The Department is asking whether you agree with a proposed change; it is not the same as challenging a final assessment order.
- Defective-return notice: A return has a defect that the Department says needs correction.
- Processed-return intimation or demand: The return has been processed and the result may include a reduced refund or tax payable.
- Assessment or other adverse order: The authority has made a decision that may require rectification or an appeal, depending on the issue.
- Rectification decision: A request to correct an apparent error has itself been decided; determine whether the next step is a specified escalation or an appeal.
For communications inviting a response, the Department’s e-Proceedings service lets a registered user or authorized representative view notices, intimations and letters and submit a response electronically.
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Reply to a notice or proposed adjustment
Follow the response instructions and deadline in the communication. For a defective-return notice, the Department says the general period to correct the defect is 15 days from receipt, or the period specified in the notice; an adjournment or extension may be available. If you do not respond, the return may be treated as invalid. Check the notice for the applicable period and directions.
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Respond to a section 143(1)(a) proposal
The Department’s guidance on responding to an adjustment under section 143(1)(a) says to respond within 30 days from the notice’s issue date. You can agree with the proposed discrepancy or disagree and explain why. A revised return under section 139(5) may be another route where applicable, but eligibility and deadlines depend on the relevant year and circumstances; do not assume it is available.
Prepare the portal response carefully
Answer the point the Department raised and attach records that support that particular claim. Review the response and every attachment before submitting: the Department says an e-Proceedings response cannot be edited, updated or withdrawn after submission. Save the acknowledgement and a copy of what you sent.
Do not wait for the final day if you can avoid it. The Department says e-Proceedings submissions are ordinarily available only until seven days before the proceeding limitation date, up to 6 p.m., while the proceeding remains open; an authority may re-enable submission in some cases. It also says the portal may disable a CPC response after its due date. Follow the date displayed and the notice’s directions.
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Rectification is generally for a mistake apparent from the record in a covered CPC intimation or order—not a general way to introduce a new deduction or exemption that was not part of the record. If CPC processed your return and the result is a demand or reduced refund, the Department says you can request online rectification through your e-Filing account. Its rectification guidance also describes circumstances in which a request can be made to the Jurisdictional Assessing Officer if the portal does not allow the relevant CPC correction.
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If CPC rejects a rectification request, the Department describes escalation to the Jurisdictional Assessing Officer through the portal in specified cases. It separately confirms that an appeal may be filed directly against a CPC rectification order. These are not automatically the same remedy: check whether you encountered a portal submission problem, received a decision rejecting a request, or have an appealable order, and follow the remedy stated for that situation.
Appeal an adverse order when you dispute the decision
If the issue is disagreement with the authority’s legal or factual conclusion, rather than an apparent error in the record, an appeal may be appropriate. The Department describes a first appeal to the Joint Commissioner (Appeals) or Commissioner of Income Tax (Appeals), depending on the order and applicable law. An appeal should identify the order being challenged, explain the grounds of disagreement, set out relevant facts and include documents that support each ground. Match the evidence to the reason the Department gave for disallowing the claim; there is no single official evidence checklist that fits every claim.
Official filing guidance gives a general 30-day appeal period for relevant first appeals, but the trigger depends on the governing Act and type of order:
| Applicable process | General deadline in Department guidance | What starts the period |
|---|---|---|
| Income Tax Act, 1961; Form 35 guidance | 30 days | Service of the order or demand, as applicable |
| Income Tax Act, 2025; Form 99 manual | 30 days | For an assessment or penalty appeal, service of the notice of demand; for other cases, service of the appealed order |
See the Department’s appeal filing guidance and Form 99 user manual. The Department says delay may be condoned for reasonable cause under the Form 35 guidance. Treat these as general instructions: use the actual order, date of service, applicable form and governing Act to calculate your deadline. If the deadline is close or the order is complex, consider getting help from a qualified Indian tax professional.
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Check which Income Tax Act applies
The Income Tax Act, 2025 took effect on 1 April 2026. The Department says proceedings relating to tax years beginning before that date—including proceedings initiated on or after 1 April 2026—continue under the Income Tax Act, 1961. Its transition guidance says AY 2026–27 and earlier matters continue under the old Act, while Tax Year 2026–27 is a separate compliance year under the new Act. Establish the relevant assessment year or tax year before relying on a section number or form; the date a notice arrived does not by itself determine which Act governs.
Quick Recap
Choose the next step by the problem, not the label
- If the Department is still proposing a change, reply through the route in the communication and address the stated discrepancy.
- If the return has a correctable defect, follow the defect notice’s correction instructions and time limit.
- If processing contains an apparent error in the record, check whether rectification is available.
- If you dispute an adverse decision that requires challenging a factual or legal conclusion, check the appeal route and deadline.
- If the portal option is unavailable or a rectification request has been rejected, distinguish a technical or submission issue from a formal decision and follow the remedy applicable to what you received.
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