Direct answer
Verify an income-tax communication before acting on its links or payment instructions. Independently open the official e-Filing portal and use the notice-authentication facility. A government logo, convincing sender name or urgent threat does not prove authenticity. At the same time, preserve the response deadline for any genuine proceeding while the verification is undertaken.
Authenticate independently
- Type incometax.gov.in into the browser rather than following an unfamiliar shortened link.
- Open the pre-login “Authenticate Notice/Order issued by ITD” service.
- Use the available DIN or document-reference option, or the prescribed PAN, document-type, year and issue-date details.
- Complete the required OTP verification and retain the result.
- Log in separately and compare the relevant proceeding, taxpayer details and due date.
Screen labels can change, so follow the current official instructions. Match the document and taxpayer, not merely a valid-looking reference. A genuine notice concerning another PAN is not automatically your personal demand.
What if no DIN is visible?
CBDT Circular 19/2019 introduced the DIN framework for communications issued from 1 October 2019. Paragraph 3 also recognises limited exceptional manual communications with recorded reasons and prior approval. Therefore, absence of a visible DIN is not a safe universal instruction to ignore the document. Examine any claimed exception, regularisation and the validation law applicable at the time.
A scanning problem, reference defect or portal mismatch may require separate legal analysis. Seek confirmation through independently verified official channels and preserve the record. Conversely, a request to disclose passwords or OTPs, install remote-access software or pay a private UPI account is not the ordinary statutory tax-payment process.
Old and new tax law in 2026
The Income-tax Act, 2025 took effect on 1 April 2026. Earlier-year proceedings did not all vanish. The Department’s transition FAQs explain that Section 536(2)(c) preserves the old Act’s procedure for covered proceedings concerning tax years beginning before 1 April 2026, including proceedings initiated after that date.
A notice received in November 2026 is not fake merely because it refers to the Income-tax Act, 1961. Identify the underlying period, assessment or tax year and governing provision. Do not guess a new section number or use the same template for every old-law and new-law notice.
Identify what is actually being requested
A defective-return notice, proposed adjustment, information request, scrutiny notice, reassessment step, penalty notice and final demand are different communications. A request for explanation is not necessarily a finding of concealed income. Read every page and annexure and compare the portal’s proceeding details before deciding the response or remedy.
Prepare a question-by-question response
Create a table identifying each query, the explanation and the supporting document or page. Reconcile the relevant return, computation, AIS/TIS/26AS, bank entries, salary or TDS certificates and transaction records. A bank credit is not automatically taxable income, but labelling every credit a loan is equally unsafe. Explain its ownership, source, timing and correct tax treatment with evidence.
Submit relevant material without burying the answer in unrelated family records. Do not conceal a material account or adverse fact. Use secure professional channels for sensitive records and avoid posting unredacted PANs, bank details, signatures or full notices publicly.
Submit through the correct channel
The Department’s e-Proceedings manual describes accessing notices through Pending Actions → e-Proceedings. Not every communication uses that module: a compliance communication, demand response or another proceeding may have its own prescribed route. Follow the actual notice and arrange proper authorisation if a representative is responding.
Upload the reply and readable indexed annexures to the correct proceeding, complete the declaration and final submission, and retain the transaction or acknowledgment number. Saving a draft or emailing the advocate does not file the response with the Department. If time is needed, seek a supported adjournment before the deadline without assuming approval merely because the request was submitted.
If an order or demand already exists
An adverse final order may require rectification, statutory appeal, a stay application or another appropriate remedy rather than another generic notice reply. A portal grievance does not automatically preserve appeal time. For payment, use the official route and verify the tax year, payment head and challan details, then check adjustment against the demand.
Example
A taxpayer receives an October 2026 notice about bank entries for FY 2024–25 using an old-Act reference. That alone does not show fraud. Authenticate it, check the logged-in pending action and transitional law, then prepare an entry-wise explanation for the actual query.
Common questions
Is an ordinary email reply sufficient?
Not necessarily where a prescribed electronic response is required. Use the channel identified for the proceeding.
What if only a short time remains?
Collect the essential records promptly and seek a reasoned extension if needed. Avoid a rushed template containing incorrect admissions.
What are the first priorities?
Authenticity, credential security and the genuine proceeding’s deadline should be checked separately and immediately.
Official sources and relevant provisions
- Income Tax Department — Authenticate Notice/Order issued by ITD — Official pre-login authentication facility and reference/identity verification.
- CBDT Circular 19/2019 dated 14 August 2019 — official PDF — Paragraphs 2–6; DIN requirement, exceptional manual communications, approval and regularisation.
- Income Tax Department — objective and scope of the new Act, official FAQs — FAQs 17–21 and 28–29; commencement on 1 April 2026; Section 536 savings and earlier-year proceedings.
- Income Tax Department — e-Proceedings user manual — Sections 3 and 3.4–3.6; Pending Actions, view notice, response, acknowledgment and adjournment.
Legal disclaimer
This article provides general legal information and the author’s general analysis, not advice for an individual case. Reading it does not create an advocate–client relationship or guarantee an outcome. Laws, rules, policies and decisions can change. Obtain qualified advice on your documents, material dates, jurisdiction and deadlines before acting. This disclaimer does not claim blanket exemption from responsibilities imposed by applicable law.
Sources checked: 3 November 2026.