TDS mismatches
Tenants and property buyers deduct TDS from NRIs at high flat rates. When what you claimed does not match your Form 26AS or AIS to the rupee, the system flags it — typically under 143(1).
India · Income-tax notices
Got an Indian tax notice? Don’t panic — respond properly.
A notice from the Income Tax Department is not the same as a penalty — but ignoring one is how a small mismatch turns into a demand, interest and reassessment. A qualified CA reads the notice, checks it against your filed ITR and your Form 26AS & AIS, drafts the reply, and files it through the e-Proceedings portal — for NRIs and residents alike, from wherever you live.
§ Know your notice
The notices we see most often.
Every notice cites a section of the Income-tax Act, and the section tells you what the department wants and how long you have. Here is what each of the common ones actually means.
| Section | What it is | What it means for you |
|---|---|---|
| 139(9) | Defective return | Your ITR is incomplete or inconsistent — wrong form, missing schedule, or a figure that does not reconcile. You must correct and refile, usually within 15 days, or the return is treated as never filed. |
| 143(1) | Preliminary intimation | An automated check of the return you filed. It flags arithmetic mismatches or a tax recomputation — and may show a refund, a demand, or no change. Respond if you disagree with the adjustment. |
| 143(2) | Scrutiny notice | Your return has been picked for detailed assessment. The department wants supporting documents and explanations. This is the one that most needs a CA — a careful, evidenced response. |
| 148 | Income escaping assessment | The Assessing Officer believes income was not declared and is reopening a prior year. You file (or refile) the return for that year and answer the AO’s queries. |
| 245 | Adjustment against past dues | Your current refund is being held to set off an old outstanding demand. Often the old demand is wrong or already paid — you can contest it before the adjustment is made. |
You may also see 142(1) (inquiry / request for more information before assessment), 156 (a demand notice for tax payable) and 131 (a summons / inquiry into undisclosed income). We handle all of them the same disciplined way.
§ Why NRIs get them
Cross-border returns draw extra scrutiny.
NRIs receive notices more often than residents — not because anything is wrong, but because the data the department holds rarely matches a return prepared from abroad. The usual triggers:
Property & capital gains
A flat sale, large NRO movements, or gains that look under-reported against the buyer’s TDS filing are common reasons for a 143(2) scrutiny or a 148 reassessment.
Non-filing or wrong form
Assuming “TDS was deducted, so I needn’t file” — or using the wrong ITR form for your residential status — leads straight to a 139(9) defect or a 142(1) inquiry.
§ The clock is running
Deadlines, and the cost of missing them.
Almost every notice carries a response window — and the consequences of letting it lapse compound quickly. This is the part you cannot afford to leave to chance.
Do not let a notice go unanswered
A defective return under 139(9) that you don’t fix is treated as if you never filed — losing refunds and carry-forward losses. Ignore a 143(2) scrutiny or a 148 reassessment and the AO can complete a best-judgement assessment against you, adding tax, interest under sections 234A–234C, and penalties. An unaddressed 156 demand can lead to recovery action and a 245 adjustment swallowing future refunds.
Time-bound — usually days, not months
Many notices give as little as 15 to 30 days to respond, and everything now runs through the e-Proceedings portal with hard, system-enforced deadlines. The moment your notice arrives, send it over — the earlier we see it, the more room there is to fix the underlying issue rather than just argue the demand.
§ How we help
CA-led, start to resolution.
We don’t just “reply”. A qualified CA reads the notice against your filed return and the department’s own data, builds an evidenced response, and files it for you — then stays with it until it’s closed.
- 1
Send us the notice
Upload the notice and your acknowledged ITR securely. We read the section cited, the year in question, and the exact response deadline. - 2
Your CA reviews everything
An assigned CA reconciles your return against Form 26AS, the AIS and your documents, pins down what the department is actually claiming, and decides the right line of response. - 3
We draft & file the reply
We prepare the response with supporting documents — a corrected ITR for a 139(9) defect, a reasoned submission for a 143(2) scrutiny — and file it through the e-Proceedings portal on your behalf. - 4
We track it to closure
We monitor the status, answer any follow-up queries, and follow up until the matter is resolved or the demand is corrected.
§ Talk to a CA
Forward the notice. We’ll take it from here.
Every notice is handled by a qualified Indian CA who works with NRIs and cross-border returns every day — across TDS mismatches, scrutiny, reassessment and demand. File and respond from wherever you live, in one secure place. The sooner you send it, the more we can do.