• Your filed income tax return (ITR) doesn’t match the tax records available with the department (Form 26AS, AIS, TIS).
• You may have missed reporting some income, such as fixed deposits, rental income, or capital gains.

Example: You declared ₹10 lakh income, but the tax department’s records show ₹12 lakh. You will receive a notice for the mismatch.

• If you were required to file your ITR but failed to do so, you might receive a notice under Section 142(1) or Section 148.
• The department tracks high-value transactions, salaries, and TDS records to detect non-filers.

Example: You have ₹15 lakh annual income but did not file your tax return. The tax department may issue a notice asking you to explain.

• Large financial transactions trigger notices if they are not disclosed in your tax return.
• These include property purchases, stock investments, credit card spends, cash deposits or cash withdrawals, and foreign remittances.

Example: If you deposit ₹20 lakh in your bank account but do not report the source of this income, you may receive a notice under Section 133(6).

• If there is an error or missing information in your tax return, you will receive a defective return notice.
• You must correct and re-submit your return within 15 days of receiving the notice.

Example: If you forget to include your TDS details or upload incorrect ITR forms, your return may be considered defective.

• The tax department may select your return for detailed verification.
• This can be due to random selection or suspicion of unreported income, incorrect deductions, or evasion.

Example: If you claim high deductions under 80C, 80D, or business expenses, the department may ask for supporting documents.

• If you have a pending tax liability, your income tax refund may be adjusted against it.
• The department will notify you before making the adjustment.

Example: You are expecting a ₹50,000 tax refund, but you have an outstanding demand of ₹30,000. The department will adjust the refund and issue a notice.

• If the department believes you have undisclosed income, it may issue a notice for reassessment.
• You may need to justify past income or file a revised tax return.

Example: If you suddenly receive a large sum in your bank account, but haven’t declared it in your ITR, the tax department may issue a notice asking for details.