it issues what’s known as a “defective return notice” under section 139(9) of the Income Tax Act. Ignoring or failing to respond to this notice within the stipulated time frame can result in undesirable consequences.

An income tax notice is a formal letter sent by the Income Tax Department to taxpayers for various reasons. These notices might ask for more information, clarify details in tax returns, remind individuals to file their returns, or notify them about tax audits and assessments.

The Non-Filing Monitoring System (NMS) is a system developed by the Income Tax Department to identify individuals who are required to file taxes but have not done so.

they send the taxpayer an intimation letter under section 143(1). This letter shows a comparison between the figures provided in the filed Income Tax Return and those calculated by the income tax department