Income Tax Notice for Salaried Employees: SAMPLE

Here’s a sample of an income tax notice for salaried employees. 

INCOME TAX DEPARTMENT

Office of the Income Tax Officer
[Ward/Circle Jurisdiction]
[City, State, PIN Code]

Date: [DD/MM/YYYY]
Notice No.: [XXXXXX]
Assessment Year: [YYYY-YY]

To:

[Employee’s Full Name]
[Employee’s Residential Address]
[City, State, ZIP Code]
PAN: [XXXXX0000X]
Email: [Employee’s Email ID]
Mobile No.: [XXXXXXXXXX]

Subject: Notice under Section [Section Number] of the Income Tax Act, 1961 – Discrepancy in Income Declaration for Assessment Year [YYYY-YY]

Dear [Employee’s Name],

The Income Tax Department has processed your Income Tax Return (ITR) filed for the Assessment Year [YYYY-YY] and identified certain discrepancies between the income declared in your ITR and the information available with the Department through sources such as Form 26AS, Annual Information Statement (AIS), and Taxpayer Information Summary (TIS).

1. Details of Discrepancy Identified:

Upon review, the primary cause of the mismatch appears to be related to salary income and/or other income sources not fully accounted for in your ITR. This may be due to non-inclusion of income from multiple employers, interest from fixed deposits, or other taxable sources.

2. Required Action from Your End:

You are hereby requested to take the following steps within [15/30] days from the date of receipt of this notice:

1. Verify Your Income Details:
   • Review Form 26AS, AIS, and TIS available on the Income Tax e-filing portal (https://www.incometax.gov.in) and cross-check with the income declared in your ITR.
2. Submit an Explanation:
   • Provide a detailed written explanation along with supporting documents, such as:
     • Form 16 (issued by your employer/s)
     • Salary slips for the relevant financial year
     • Bank statements reflecting income credits
     • Interest certificates from banks (if applicable)
     • Investment proofs, if any deductions were claimed
3. File a Revised Return (if necessary):
   • If the discrepancy is found to be valid, you may file a Revised Return under Section 139(5) by correcting the income details and ensuring accurate disclosure of all sources of income.
4. Respond Online:
   • You can respond to this notice via the Income Tax e-filing portal under the “e-Proceedings” section. Ensure all documents are uploaded and responses are submitted within the stipulated timeline.

3. Consequences of Non-Compliance:

Failure to respond within the stipulated period may result in the following actions as per the Income Tax Act, 1961:

1. Initiation of Scrutiny Proceedings: Further assessment under Section 143(2) for detailed examination of your income.
2. Demand Notice: Issuance of a tax demand under Section 156 for the unpaid tax liability arising from the discrepancy.
3. Penalty and Interest: Imposition of penalties under Section 270A along with interest under Section 234A, 234B, and 234C.

4. Contact for Clarification:

For any clarifications regarding this notice, you may contact the undersigned officer at the details provided below during office hours:

Income Tax Officer,
[Ward/Circle Name]
[Income Tax Office Address]
Contact No.: [XXXXXXXXXX]
Email: [officialemail@incometax.gov.in]

This is a system-generated notice and does not require a physical signature.

Yours sincerely,
[Officer’s Name]
Income Tax Officer
[Ward/Circle Jurisdiction]
Income Tax Department
[City, State]

Enclosures:

1. Form 26AS Summary
2. AIS/TIS Report (if applicable)
3. Relevant ITR sections

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