Tax year 2026-27 se naya Income-tax Act 2025 lagu hai; purane saalon ke notices 1961 Act ke sections mein aate rahenge.
Defective return
Return mein kami — 15 din mein sudhaar nahi toh return invalid maana ja sakta hai.
Intimation / demand
Processing mein adjustment ya demand — rectification ya response dena hota hai.
Mismatch notice
AIS, 26AS ya TDS data se income ka farak.
Scrutiny notice
Return ki detail checking — documents aur explanation ke saath poori proceeding.
Enquiry notice
Accounts, documents ya information maangna — scrutiny ka hissa.
Reassessment
Department ko lagta hai income chhoot gayi — pehle show cause, phir order.
High value transactions
Cash deposit, property, shares ya credit card spending par sawal.
Penalty notice
Under-reporting ya late filing par penalty — immunity aur waiver ke options dekhte hain.
Refund aur adjustment
Refund atka hai ya purani demand se adjust hua — grievance aur rectification.