4) Check Validity

As government procedures take quite a bit to get over and keeping the mailing service of our country in mind, people get a decent time period to reply to such notices.  The IT Act has 2 divisions in it pertaining to the time period given to react to the IT notice. If the notice has been sent under Section 143(3), then the person being served with the notice has a maximum of 6 months to respond. This time period is calculated from the end of the financial year in which the assessee had filed the IT return. If the notice has been sent under Section 148, then the person being served with the notice can respond to the IT notice within 6 years. This can only happen if AO believes that assessee can be relieved income evasion. Plus, if the tax due is less than 1 lakh, then up to 4 year old returns can also be reopened for scrutiny.

5) Check Sender’s Details

It is also mandatory to check and safe keep all the details of the sender as well. All IT notices contain the following details – name and designation of the officer performing the scrutiny, his sign, seal and official address. Income tax ward and circle can also be mentioned in the notice. These details can be used in the future in case the notice has been sent unjustly. One can take strict legal action against the performing officer in case of notice being sent wrongfully or unjustly. One need not take any action against that person but this will surely help in clarifying and clearing one’s name if the notice was sent wrongfully.