Non-residents may receive notices under thefollowing sections:
Section 139(9) – Defective Return: Seeks rectification of errors in a filed return. Section 142(1) – Inquiry Before Assessment: Asks for more information if no return is filed or further details are needed.
Section 143(1) – Intimation Notice: Summary assessment showing refund, demand, or adjustment.
Section 143(2) – Scrutiny Notice: Issued for detailed scrutiny of your return.
Section 148 – Income Escaping Assessment: Reopening of a case if income is believed to have escaped assessment.
Section 245 – Adjustment Notice: Intimation of proposed adjustment of refunds against outstanding demands.
Section 156 – Demand Notice: Formal demand for tax, interest, or penalty payable. Section 271/270A – Penalty Notices: For under-reporting, misreporting, or concealment of income.
Section 276B/276CC – Prosecution Notices: For serious non-compliance such as failure to pay TDS or file returns.
