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Income Tax Notice for Not Filing Return in India: What It Means and How to Reply
Received an income tax notice for not filing return? Do not ignore it. Learn which notice you got, what penalties can apply, and the exact steps to respond before the deadline in the notice.
Send us a photo of your notice on WhatsApp and our team will guide you on the next step.
Quick answer: An income tax notice for not filing return is a formal communication from the Income Tax Department asking you to file your income tax return, usually under Section 142(1) of the Income-tax Act, 1961 for earlier years. Check the notice on the e-filing portal, note the due date, file the pending return, and submit your reply online. Ignoring it can lead to interest, a late fee, a best judgment assessment and, in serious cases, penalty or prosecution.
What Is an Income Tax Notice for Not Filing Return?
The Income Tax Department cross-checks your income, tax deducted at source (TDS), bank interest, high-value spending and investments using the Annual Information Statement (AIS) and Form 26AS. If the data shows taxable activity but no return was filed by the due date, the Assessing Officer can send a notice asking you to file the return within a stated time.
Receiving this notice does not by itself mean you have committed an offence. It is a demand for compliance, and a timely, correct response usually resolves it. A notice is also different from a routine intimation after you file. To understand loans and other cases where a filed return matters, see our note on the documents banks expect with a loan file.
Common Income Tax Notices Linked to Non-Filing
| Notice | When it is issued | What you should do |
|---|---|---|
| Section 142(1) | You did not file a return, or the officer needs accounts and documents before assessment | File the pending return or submit the documents by the date in the notice |
| Section 139(9) | A return was filed but is treated as defective | Correct the defect and resubmit within the time allowed |
| Section 148 / 148A | The department believes income has escaped assessment | Reply to the inquiry, file the return if asked, and provide supporting proof |
| Section 144 | Best judgment assessment after you fail to respond to notices | Take legal or professional advice and consider your appeal rights |
Section 142(1) is the most common notice for non-filers. Always read the exact section, assessment year and due date written in your notice.
Why Did You Get a Notice for Not Filing ITR?
- TDS or TCS appears in your Form 26AS but no return was filed.
- AIS shows interest, dividends, mutual fund, share or property transactions.
- Large cash deposits, high-value purchases or credit card spends were reported.
- You are a business owner, professional or company director with reportable income.
- You missed the due date and did not file a belated return.
Even if your income is below the taxable limit, you may still need to file. A notice under Section 142(1)(i) generally requires a return even from a person who would not otherwise have to file.
What Happens If You Ignore the Notice?
- Interest: Interest under Section 234A applies on unpaid tax for delayed filing.
- Late fee: A fee under Section 234F applies, generally up to ₹5,000, or up to ₹1,000 where total income is up to ₹5 lakh.
- Best judgment assessment: The officer can assess your income on available information, often at a higher figure than reality.
- Penalty and prosecution: Wilful non-compliance can attract penalties and, in serious cases, prosecution.
- Lost benefits: A belated return generally cannot carry forward certain losses, and refunds get delayed.
Important: Rules vary by assessment year. The Income-tax Act, 2025 applies from 1 April 2026, but notices for earlier years are generally handled under the Income-tax Act, 1961. Follow the section and dates printed in your own notice.
How to Reply to an Income Tax Notice for Not Filing Return
- Verify the notice: Log in to the Income Tax E-Filing portal and open e-Proceedings to confirm the notice is genuine. Beware of fake emails and SMS links.
- Note the details: Record the section, assessment year, notice date and the response deadline.
- Gather documents: Collect PAN, Aadhaar, Form 16, Form 26AS, AIS, bank statements, investment proofs and business accounts.
- File the pending return: Choose the correct ITR form, calculate tax, pay any dues with interest and file the return, marked as filed in response to the notice.
- Submit your reply online: Respond through the e-Proceedings tab, attach supporting documents and keep the acknowledgement.
- Track and follow up: Watch for further notices, hearing dates and the final order.
Documents Usually Needed
- PAN, Aadhaar and registered mobile and email access
- Form 16, salary slips or business income records
- Form 26AS and Annual Information Statement (AIS)
- Bank statements and interest certificates
- Capital gains statements for shares, mutual funds or property
- Tax payment challans and deduction proofs
How Setup Filing Can Help
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Frequently Asked Questions About Income Tax Notice for Not Filing Return
What is an income tax notice for not filing return?
It is a notice from the Income Tax Department, commonly under Section 142(1), asking you to file a return you failed to file by the due date.
Which section is used for a notice for non-filing of ITR?
Section 142(1) of the Income-tax Act, 1961 is most commonly used for earlier years. Section 148 may apply where income is believed to have escaped assessment.
What is the deadline to reply to the notice?
The due date is printed in the notice itself. If you need more time, you can request an extension from the Assessing Officer with a valid reason.
Can I still file my return after receiving the notice?
Yes. File the pending return within the time given in the notice and pay any tax, interest and late fee due.
What is the penalty for not filing income tax return?
A late fee under Section 234F generally applies, up to ₹5,000, or up to ₹1,000 if total income is up to ₹5 lakh. Interest, penalty and prosecution can follow in serious cases.
What if my income is below the taxable limit?
You must still respond. A notice under Section 142(1)(i) can require a return even if your income is below the basic exemption limit.
How do I check if the notice is genuine?
Log in to the official income tax e-filing portal and check e-Proceedings and your pending actions. Do not click links in unknown emails or messages.
What happens if I do not reply to the notice?
The officer can complete a best judgment assessment on available information, and you may face interest, penalty and further proceedings.
Does the new Income-tax Act 2025 change this?
The Income-tax Act, 2025 applies from 1 April 2026 with renumbered sections. Proceedings for earlier years are generally governed by the 1961 Act, so follow your notice.
How can I get help with my income tax notice?
Send a copy of your notice to Setup Filing on WhatsApp at +91 9818209246 and our team will guide you on the next steps.
This page is general information and not legal or tax advice. Please act on the specific notice you have received.
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