Start by identifying exactly what the Income Tax Department sent: a proposed adjustment, defective-return notice, processed-return intimation, demand, assessment order, or rectification decision. Each can require a different response. Read the notice for its issuing authority, tax year, legal provision, requested action, and deadline, then use the e-Filing portal route it specifies. If you have already submitted an e-Proceedings response, you generally cannot edit or withdraw it, so check your explanation and attachments before sending.
Identify the communication before choosing a remedy
“Rejected claim” is not a single procedural category. A proposed change to a return is different from a final adverse order, and a demand or defective-return notice has its own response path. The Income Tax Department’s e-Proceedings service covers several types of communications, including defective-return notices under section 139(9), proposed adjustments under section 143(1)(a), CPC intimations and demands, rectification communications, notices from tax authorities, and requests for clarification.
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Open the notice or order and note these details before acting:
- Who issued it: CPC, an Assessing Officer, or another authority.
- The assessment year or tax year and the provision cited.
- Whether the Department is proposing an adjustment or has issued a final decision.
- The action requested, the response deadline, and any appeal or proceeding limitation date.
- The portal section or form named in the communication.
The Department’s manual describes the portal route as Dashboard → Pending Actions → e-Proceedings. The portal lets registered users and authorized representatives view and respond to notices, intimations, and letters. Check the notice itself for the current instructions and date applicable to your case.
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Reply to a notice or proposed adjustment
Defective-return notice
If the Department says the return is defective under section 139(9), correct the identified defect or respond as directed in the notice. The Department says the general period is 15 days from receipt, or the period stated in the notice; an adjournment or extension request may be available. Failure to respond can result in the return being treated as invalid. The notice’s specific deadline and directions control.
Proposed adjustment under section 143(1)(a)
A proposed adjustment is an opportunity to agree or disagree with the discrepancy before the return is processed on that basis. The Department’s user manual says to respond within 30 days from the notice’s issue date. Choose the response that reflects your position and explain why the proposed change is or is not correct, matching your explanation to the Department’s stated reason.
The manual also identifies a revised return under section 139(5) as a possible option where applicable. Do not assume it is available in every case: eligibility and the deadline depend on the relevant year and circumstances.
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Other e-Proceedings communications
For a notice, intimation, or clarification request that invites a portal response, follow the action and due date shown in that communication. The Department says a submitted e-Proceedings response cannot be edited, updated, or withdrawn. Review the selected response and files before submitting, then save the acknowledgement and a copy of what you sent.
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Do not wait until the final day if you can avoid it. The Department’s e-Proceedings FAQ says that while proceedings remain open, submission is ordinarily available only until seven days before the proceeding limitation date, up to 6 p.m.; the authority may re-enable the option in some cases. It also says a CPC response option may be disabled after its response due date. Follow the date displayed in your account and the notice.
Consider rectification only for an apparent record error
Rectification is intended to correct a mistake apparent from the record in a covered CPC intimation or order. It is not a general way to introduce a new deduction or exemption that was not part of the record. If CPC processed your return and the result is a demand or reduced refund, the Department says you can request online rectification through your e-Filing account. In specified circumstances, if the portal does not allow the relevant CPC correction, the FAQ describes submitting the request to the Jurisdictional Assessing Officer instead.
If CPC rejects a rectification request, the FAQ describes escalation to the Jurisdictional Assessing Officer through the portal in specified cases. Separately, it confirms that an appeal may be filed directly against a CPC rectification order. These are different situations: a portal problem or rejected request is not automatically an appealable order. Check what decision you received and which remedy it identifies. See the Department’s rectification guidance.
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If your disagreement is with the Department’s legal or factual conclusion, rather than an obvious error in the record, an appeal may be the appropriate remedy. The Department describes a first appeal to the Joint Commissioner (Appeals) or Commissioner of Income Tax (Appeals), depending on the order and applicable law.
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| Governing process | General period in Department guidance | Deadline trigger described |
|---|---|---|
| Income Tax Act, 1961; Form 35 guidance | 30 days | Service of the order or demand, as applicable. Delay may be condoned for reasonable cause. |
| Income Tax Act, 2025; Form 99 manual | 30 days | For an assessment or penalty appeal, service of the notice of demand; for other cases, service of the order appealed against. |
These are general instructions, not a substitute for calculating your own deadline. Confirm the governing Act, applicable form, order type, and service date using the actual communication. The Department’s guidance is available in its appeal information and Form 99 manual.
An appeal should identify the order challenged, the grounds of disagreement, relevant facts, and supporting documents. Match each ground to the reason in the order and the records that support your position; the documents needed depend on the particular claim. If the case involves a complex assessment or a short deadline, consider getting help from a qualified Indian chartered accountant or tax professional.
Check whether the 1961 Act or 2025 Act applies
The Income Tax Act, 2025 took effect on 1 April 2026. The Department says proceedings relating to tax years beginning before that date—including proceedings initiated on or after it—continue under the Income Tax Act, 1961. Its return FAQ says AY 2026–27 and earlier matters continue under the old Act, while Tax Year 2026–27 is a separate compliance year under the new Act. Therefore, the date a notice arrives does not by itself tell you which Act governs it. Establish the relevant assessment year or tax year before relying on a section number, form, or deadline. See the Department’s transition information.
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Choose the next step by the kind of problem
- The Department has proposed a change: respond to the proposal through the route and by the date in the notice.
- The return is marked defective: address the defect within the period stated in the notice.
- The processed return contains an apparent record error: check whether CPC rectification is available.
- You dispute an adverse order’s conclusion: check appeal eligibility and calculate the deadline from the applicable service date.
- You are unsure which Act or route applies: use the tax year, notice, issuing authority, and stated remedy to establish the procedure before submitting anything.
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