Itr processed income tax notice: CBDT Circular 13/2025 addresses tax demands

CBDT Circular 13/2025 addresses tax demands after ITR processing due to Section 87A rebate denial on special rate income . Interest waived if paid by Dec 31, 2025. The CPC unit of the Income tax department takes up the ITR for processing and sends an intimation notice under Section 143 (1) to the registered email address confirming that the ITR is processed . This notice will specify the tax amount payable or the refund due as per the income tax department. What it is: A preliminary notice sent after your ITR is processed , indicating any adjustments (like tax calculation errors or mismatches in TDS). Possible Reasons: Discrepancy between ITR and Form 26AS/16/AIS, math errors in tax calculations, or excess or short tax payment. How to Respond: Verify the adjustments; if correct, no action is needed. If incorrect, file a revised return or submit a response online. 2. Defective Return Notice – Section 139 (9) What it is: Sent when your ITR has ... Got an ITR processed notice ? Know what it means, refund steps, 143 (1) decoding, and how to respond correctly. Clear, fast, and simple guide!