It is very important to file the income tax correctly. You can get several notices in case the return is not filed properly. If the tax is not filed before July 31, 2017, a defaulter will receive notice under Section 234(F). This is a new section that levies penalty on people who don’t file their taxes before July 31. Under this, Rs 5,000 will be levied on people who file their return before December 31 and Rs 10,000 who do it afterwards.
Other sections include Section 139(9), 143(1), 143(1 A), Section 143(2). A person can get a notice under Section 143(2) for scrutiny assessment that follows preliminary assessment, reported The Economic Times. The person will have to appear before the officer and take all the relevant documents with him/her.
Under Section 143 (1 A) is sent to taxpayers when some discrepancy is found between income and tax filed. Taxpayers have to respond between 30 days. A person can respond on www.incometaxindiaefiling.gov.in. Documentary proofs will have to be uploaded on the website.Under Section 139 (9), the notice will be sent to taxpayers if errors have been made in the filing of returns.