A daily wage worker received an income tax notice for ₹7.15 crore, Learn about the different types of income tax notices and when they are issued..

If you were asked who pays income tax, you would undoubtedly say, "Those who earn more than a certain limit." Now, imagine, could a daily wage laborer be subject to a hefty income tax? Your answer would likely be "no," but Govind Kumar, a daily wage laborer from Rudamau village in Hardoi district of Uttar Pradesh, has been slapped with a massive tax notice. He received a notice from the Income Tax Department on January 13, 2026.

Despite being a daily wage laborer, Govind received a notice for ₹7,15,92,786, which is approximately ₹7.15 crore. Govind lives in a hut with his parents and wife. The question is, why did Govind receive this notice?

First, let's understand why such a notice was issued.

It is suspected that someone else misused Govind's documents, leading to the notice being sent to him. Another possibility is an error on the part of the Income Tax Department, resulting in the notice being mistakenly issued in Govind's name.

What is an Income Tax Notice?
An income tax notice is an official communication from the Income Tax Department regarding your Income Tax Return (ITR) or income tax liability. In this notice, the Income Tax Department asks you certain questions, which you are required to answer.

Does an Income Tax Notice mean you've committed a crime?
If you receive an income tax notice, it doesn't necessarily mean you've committed a crime. Often, these notices are simply for clarification or to request additional information. So, don't panic upon receiving an income tax notice.

Why do you receive an Income Tax Notice?
Here are five possible reasons for receiving an income tax notice:

The first and most common reason is that you haven't filed your income tax return.

The second reason could be that you haven't provided any supporting documents or have provided incorrect documents.

The third reason could be that the income you declared while filing your ITR doesn't match the data held by the Income Tax Department. The fourth reason could be that you made a mistake while filing your ITR. This mistake could be related to your name, address, bank account, PAN, or Aadhaar.

The fifth reason could be that you made a large transaction in your bank account that you did not declare in your ITR.

ITR Error Correction Notice (Rectification)

Error found after processing (possible for up to 4 years)

Fixed timeframe (usually 30 days)

What types of notices are there, and when do they arrive?
The Income Tax Department can send 7 types of notices for different reasons. These notices are issued under different sections, and there is a fixed timeframe for responding to each notice.

1- Section 143(1)(a) - Notice after ITR processing
This notice is issued when your ITR has been successfully processed. It indicates whether your tax calculation is correct or not. It also checks for any mismatches. If any errors are found, you are asked to correct them. You get 30 days to respond to this notice.

2- Section 139(9) - Defective ITR Notice
This notice is issued when your ITR has been filed with incomplete information or the wrong form has been chosen. You get 15 days to respond to this notice.

3- Section 142(1) - Notice for not filing ITR
If your income is taxable, but you have not filed your ITR, this notice may be issued. It asks why you have not filed a return despite having taxable income. You also get 15 days to respond to this notice.

4- Section 143(2) - Notice for ITR scrutiny
If the Income Tax Department wants to scrutinize your ITR, this notice is sent.
It may request your claims, deductions, and documents. The time to respond to this notice is also approximately 15 days. 

5. Section 148 - Notice for Income Escaping Assessment.
This notice is sent if the income tax officer believes that certain income has not been included in the assessment. You are required to explain why your file should not be reassessed. You are given 30 days to respond.

6. Section 245 - Adjustment of Refund and Outstanding Tax
This notice is sent if your tax refund has been adjusted against your previous outstanding tax. You also have 30 days to respond to this notice.

7. Section 154 - Notice for Errors Found in ITR
If any error is found after the ITR has been processed, a notice is sent under Section 154. This notice can be issued within 4 years of filing the ITR.

What to do upon receiving a notice?
Many people get stressed upon receiving a notice. First of all, there is no need to panic. Let's look at the step-by-step actions you should take.

Verify the notice: First, go to the Income Tax Department's e-filing portal and log in to check if the notice is visible on your dashboard. Sometimes, scams occur where fraudsters send fake notices.

Check the deadline: Every notice has a deadline for responding. Delaying your response can result in heavy penalties.

Seek expert advice and respond: If the notice asks for or requests something minor, you can respond yourself. However, if you are confused about anything, consult your CA or an expert to help you respond to the notice.

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