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Income Tax Notice under Section 270(1)
Reply to Intimation Notice
Received an Intimation Notice u/s 270(1) under the Income Tax Act, 2025? Do not panic. This notice is generally issued after your income tax return is processed by the Centralized Processing Center. It may show that your return is accepted, a refund is due, or additional tax is payable.
Ebizfiling experts help you review the notice; compare it with your return, AIS, TIS, tax payment details, and supporting records; and file the correct reply online. Our tax professionals assist individuals, businesses, professionals, companies, and NRIs across India.
Get expert help for replying to Intimation Notice u/s 270(1) online with Ebizfiling.
What is an intimation notice under section 270(1)?
An Intimation Notice u/s 270(1) is a communication issued after processing of return under the Income Tax Act, 2025. It is similar to the earlier intimation issued under Section 143(1) of the Income Tax Act, 1961.
The notice shows whether the return has been processed as filed or whether any adjustment has been made. It may also show a refund due, a demand payable, or a mismatch in tax details.
In simple words, this notice tells you the result of return processing under the new Income Tax Act, 2025.
When Does Section 270(1) Apply?
Section 270(1) applies to returns processed under the Income-tax Act, 2025. The new Income Tax Act, 2025, came into force from 1 April 2026. Returns for income earned during FY 2025-26 are still governed by the Income Tax Act, 1961, while returns under the new tax year framework will follow the Income Tax Act, 2025.
The Income Tax Department has also clarified that ITR for income earned during FY 2025-26 is filed under the Income Tax Act, 1961. New act returns apply from the new tax year framework.
Section 270(1) and Section 143(1) Comparison
Particulars
Section 143(1)
Section 270(1)
Applicable Law
Income Tax Act, 1961
Income Tax Act, 2025
Purpose
Processing of income tax return
Processing of return under new Act
Nature
CPC intimation
CPC intimation
Result
Refund, demand or no change
Refund, demand or no change
Scrutiny?
No
No
Action Needed?
Only if mismatch or demand exists
Only if mismatch or demand exists
Section 270(1) is not a scrutiny assessment. It is a processing intimation issued after return processing.
Received an Intimation Notice u/s 270(1)?
Do not let tax demand, refund mismatch, or adjustment details confuse you.
Let Ebizfiling experts review your notice; check the department’s calculation; verify AIS/TIS, tax credits, and payment records; and file the correct reply online. We help you understand the exact reason behind the notice and guide you on whether to accept, dispute, or rectify it.
With Ebizfiling, your 270(1) notice is handled professionally, accurately, and on time.
Explore Our Related Services
Need help with other tax compliances? Explore our related services:
Advantages of Replying to Income Tax Notice through Ebizfiling
Expert Review
Qualified CAs review income, deductions, and tax calculations to ensure your response is accurate and complete.
Accurate Response
Aligns your Section 270(1) reply with CPC calculations to prevent all mismatches and avoid further tax queries.
Penalty Prevention
Helps prevent late fees, penalties, and extra tax demands by filing the correct reply within the 30-day period.
Data Security
Keeps your financial information encrypted, confidential, and protected through strict data security practices.
Notice Comfort
Gives confidence that your tax notice is reviewed, filed correctly, and confirmed by experienced professionals.
Time Efficiency
Saves time on manual checks and online filing through a faster process supported by automation and expert help.
Documents Required for Reply to 270(1) Notice
To reply to the Intimation Notice u/s 270(1) online, you may need the following:
Intimation Notice u/s 270(1)
Filed income tax return copy
Return acknowledgement
AIS and TIS
Tax credit statement
TDS and TCS details
Tax payment challans
Salary or business income records
Capital gain statement, if applicable
Bank statement, if required
Deduction proofs
Earlier demand or refund details
Income tax portal login details
Step-by-Step Process We Follow for Replying Intimation Notice u/s 270(1)
1
Requirement Analysis
2
Data Collection
3
Drafting & Review
4
Online Submission
5
Confirmation & Support
How Ebizfiling Helps for Intimation Notice u/s 270(1)?
Reviews your 270(1) notice and explains the demand, refund or adjustment in simple terms.
Matches your return with AIS, TIS, TDS/TCS and tax payment records.
Checks whether the demand is correct before you make any payment.
Prepares the right reply, rectification request or demand response.
Files the response online through the income tax portal.
Provides post-filing support for acknowledgement, tracking and further communication.
FAQs on Intimation Notice u/s 270(1)
Get answers to all your queries
Can Section 270(1) notice be issued for old assessment years?
No. Section 270(1) belongs to the Income-tax Act, 2025. Notices for earlier years governed by the Income Tax Act, 1961 generally refer to Section 143(1).
Is Section 270(1) the same as old Section 270A penalty?
No. Section 270(1) under the Income-tax Act, 2025 deals with processing of return. Section 270A under the old Act dealt with penalty for under-reporting or misreporting of income.
Can a 270(1) intimation show refund even if I expected demand?
Yes. If tax paid is more than the final tax liability computed by the department, the notice may show refund due.
Can I get both 143(1) and 270(1) notices?
Yes, but for different years. Older returns may receive Section 143(1) intimation, while returns under the Income-tax Act, 2025 may receive Section 270(1) intimation.
What if the notice shows tax demand due to wrong TDS credit?
You should verify TDS details with AIS, TIS and tax credit records. If the credit is wrongly denied, a reply or correction route may be required.
Can a business receive Intimation Notice u/s 270(1)?
Yes. Individuals, firms, LLPs, companies, professionals and businesses may receive this notice after return processing.
Does receiving Section 270(1) notice mean my return is defective?
No. It only means your return has been processed. A defective return is a separate issue.
Can refund be adjusted against earlier demand?
Yes. If an earlier demand is outstanding, refund may be adjusted as per applicable procedure.
What should I check before paying demand shown in 270(1)?
Check the return, AIS, TIS, TDS, TCS, challans, deduction details and earlier demand records before paying.
Can Ebizfiling help if the notice has multiple mismatches?
Yes. Ebizfiling experts can review multiple mismatch points and help prepare the correct response based on documents.
Is login access needed for filing reply online?
Yes. Filing reply, checking notice details or tracking status generally requires access to the income tax e-filing portal.
What if I cannot understand the computation in the notice?
You can share the notice with Ebizfiling. Our experts will explain the demand, refund or adjustment in simple terms.
Can a revised return be filed after 270(1) processing?
It depends on the applicable time limit and whether the mistake is in the original return. If revision is not available, rectification or another route may be checked.
Is a 270(1) intimation useful for records?
Yes. It acts as proof that the return has been processed. It should be kept with tax records.
Is Intimation Notice u/s 270(1) a Penalty Notice?
No. An Intimation Notice u/s 270(1) is not a penalty notice. It is a return processing notice under the Income-tax Act, 2025.
Can Ebizfiling support NRIs for 270(1) notice reply?
Yes. Ebizfiling assists NRIs with income tax notice review, demand verification and online reply filing.
Reply to Intimation Notice u/s 270(1) Online
Ebizfiling helps you review and respond accurately to Intimation Notice u/s 270(1) issued at justINR 2,999/- only.
Trusted by 10,000+ taxpayers for professional, on-time income tax notice responses.
Ebizfilling team explained every details and supported in compliance fillings. Mr. Rakesh B has been very helpful in getting things done swiftly and efficiently.
Abhishek Pardhan
17 Feb 2026
Good work
Aditi Doshi
18 Mar 2018
The team really puts effort to help you with the procedure. They are very efficient with their work. Kudos to the team!
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