Section 143(1) is a processing notice listing adjustments made by the department based on AIS/26AS mismatches or arithmetical issues. Usually it requests verification or acceptance — we reconcile and advise whether to accept or dispute.

142(1) seeks documents or explanation. Provide a structured reply and requested evidence via e-filing. We prepare the response and upload the documents to satisfy the AO’s queries.

139(9) flags missing or invalid information in your return. You must rectify the defect within the timeline. We identify and correct the specific fields and re-submit to clear the defect.

Login to e-filing, view the defect, correct the specific fields or upload missing schedules, and resubmit within the deadline. We can perform corrections securely on your behalf.

143(3) is detailed examination. Reply requires invoices, ledgers, bank statements and a concise computation note. We prepare and submit a legally anchored reply to minimize additions.

Typical items: bank statements, invoices, purchase/sale bills, TDS certificates, Form 26AS, GST returns, rent agreements, loan documents and ledgers. We provide a tailored checklist after review.

Verify demand details, reconcile with assessments and Form 26AS. If incorrect, file rectification or appeal; if correct, pay or negotiate. We advise and prepare the required submissions.

The Department offsets refunds against any outstanding demands on PAN. To challenge offsets, reconcile demands and submit rectification requests. We prepare the offset challenge and follow up for refund release where applicable.

Identify demand source, file rectification or appeal if incorrect, or pay and then claim refund if legitimate. We assess options and prepare the right submission to remove or reduce the portal demand.

Respond immediately with requested documents and reconciliations. R K Associates will prepare the response and upload it to the portal within the prescribed timeline.

Section 147/148 starts when AO believes income escaped assessment. We review facts, limitation points and prepare jurisdictional and factual replies to resist incorrect reassessments.

148A(b) asks reasons for reopening. Reply should address jurisdiction and provide supporting facts. We draft measured replies focusing on law and evidence.

Generally 3 years from end of assessment year; extended to 6 or 10 years for substantial undisclosed income or assets. We check limitation and advise defenses.

Login at incometax.gov.in → My Account → e-Proceedings / Communications to track status. R K Associates can monitor and update you.

Selection factors: large/unusual deductions, mismatches, high-value transactions or random selection. We identify risk points and prepare a thorough defence pack.

Follow portal instructions (upload docs or e-verify). If unable, file reasoned reply. R K Associates handles secure document submission.

Determine source (deductor, PAN error, non-deposit), collect proof and request corrections or file revised return. We coordinate with deductors and TRACES as needed.

Provide transaction documents (sale deed, invoices, bank statements). We map AIS transactions and submit an explanation pack.

Provide source evidence—sale receipts, loan docs, gift proofs. We prepare a reconciliation and portal submission.

Confirm business/personal nature, provide invoices/bank statements. We prepare a reconciled statement to explain these payments.

Corrections may require deductor’s correction statement, revised return or supporting justification. We advise and coordinate corrections.

Under-reporting occurs when AIS shows entries not in ITR. Reconcile sources, claim allowed deductions or file ITR-U. We prepare the necessary response.

Assess eligibility for ITR-U, compute additional tax/interest and prepare the updated return to close notice risk. We handle the filing and computations.

Identify omissions, prepare schedules and file revised/updated return where allowed. We collate bank statements and DTAA documents to correct disclosures.

Appoint an authorised tax agent, prepare replies and coordinate foreign bank docs. We assist NRIs with DTAA claims and representation.

Disclose foreign income/assets in specified schedules per residential status. We compute foreign tax credits and advise DTAA treatment when applicable.

Serious notices require immediate expert legal and tax representation. We coordinate structured disclosure and legal support where appropriate.

Track via e-filing portal or NSDL refund tracker. Delays may be due to demand offsets or bank validation. We monitor and escalate when needed.

Login at incometax.gov.in → My Account → Communications to view/download notice PDFs. Authorise us to retrieve and review if needed.

Use the rectification module on e-filing or file a formal response with supporting documents. We prepare and file rectification on your behalf.