1. Non-filing of Certain forms:

If Assessee has Opted for Lower rate of taxation, then there are Specified forms like 10IE in case of Individuals having business income, 10IC in case of Companies which needs to be filed before filing the ITR, omission of filing of those form results in attracting the Notices from Department

2. Mismatch of Income and TDS Amount Between Form 26AS and Income tax Return:

If there is a Mismatch in the TDS reported by the deductor to the authorities and TDS claimed in the Income Tax Return by the Assessee , then a notice is issued u/s 139(9) or 143(1)

To avoid getting notice, before filing the IT return , one should check the TDS report in the form 26AS and ensure that TDS is correctly reported by various deductors and then file the ITR.

3. Incorrect computation of Interest u/s 234

Most of the people file their ITR through softwares or through offline wherein the Interest and other late fees will be automatically calculated by the Software itself.There are instances wherein the Interest computed by Software and interest given under Income Tax Notices differs

In order not to get the notice for the above reason one has to update their softwares timely or manually calculate the interest liability for better clarity.

Non-Disclosure of Information present in AIS and TIS

IT Department has introduced the new System in e-filing portal namely Annual Information System and Tax Information System, wherein the department tracks the Transactions entered by an Individual for the assessement Year through their PAN Card.

So before filing your ITR one has to thoroughly crosscheck these two system with your ITR and report in their ITR the High Value Transactions also if any otherwise, there is will be possibility you receive Notice.

5. Non-Disclosure of Details of Assets and Liabilities if income of individual exceeds Rs 50Lakhs.

If an assessee, whose Income for the AY exceeds Rs 50 Lakhs then the assessee has to disclose the details of Assets and Liabilities in his ITR, otherwise Notice u/s 139(9) will be issued.

6. Self-Assessment tax paid but not updated or incorrectly updated in your ITR.

Wherein assessee has paid the Self Assessment tax to the credit of Government but incorrectly mentioned/failed to mentioned the details like challan number , BSR code , Amount of tax paid , there are instances wherein assessee has received the IT Notices.

7. Adjustement of tax Payable for Previous Year

If you have claimed a refund in the ITR on the taxes paid ,but there are still some previous tax dues payable by you , the assessing officer may send you a Intimation u/s 245 adjusting the refund with tax payable.

8. Not Declaring the investments made in the name of the Spouse.

If assessee has made any Investments in the name of the family members and income earned from Those Investments needs to clubbed in the hands of assessee, if the assessee income is higher than any other family members income.

9. Non-Disclosure of income

if you have not shown some/ shown only part of the Income in your ITR , then you may get a notice form the department If they detect the non reporting.

Some Simple Steps to be followed while filing your ITR in order to avoid Income Tax Notices.

  1. understand what type of Incomes you receive in a year and choose your ITR form accordingly.
  2. Disclose all the details with respect to Incomes and expenditure made during the year which can help in claiming the deductions.
  3. Choose the Assessment year and financial Year correctly while paying the Self- Assessment tax.
  4. Take Tax experts help for a Hassle free ITR Filing.


“The information contained herein is only for informational purpose and should not be considered for any particular instance or individual or entity. We have obtained information from publicly available sources, there can be no guarantee that such information is accurate as of the date it is received, or it will continue to be accurate in future. No one should act on such information without obtaining professional advice after thorough examination of situation.”

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