Home > Income Tax > Help Center > e-Campaign NoticesLast Updated: Dec 19th 2023
How to handle e-Campaign, High Value Transaction Notices?
The Income Tax Department has started sending e-campaign messages and emails to certain taxpayers who have not filed IT Returns or failed to disclose High value transactions. Know more on type of messages, reasons, actions to be taken and the tools to help
The Objective of e-campaign is to promote the voluntary compliance to avoid the notices and scrutiny.
This document covers
1. SMS Message Types
Attention Mr Ram (PAN XXXXX1234X) Based on available information with Income Tax department, it appears that you were required to file ITR for A.Y. 2023-24 but have not filed yet. Please file your ITR or submit online response under e-Campaign tab on Compliance Portal. Access Compliance Portal after login to the e-filing Portal (https://www.incometax.gov.in), go to "Pending Actions"; tab, click on "Compliance Portal" and select "e-Campaign". On Compliance Portal, under e-Campaign list, view campaign type 'Non-Filing of Return'. - ITD
Attention Mr Ram (PAN XXXXX1234X) Income Tax Department has identified certain high value information which does not appear to be in line with the Income Tax Return filed for Assessment Year 2023-24 (relating to FY 2022-23). You can view the information on compliance portal. Please revise ITR / submit online response under e-Campaign tab on Compliance Portal. If the information has been correctly accounted for in ITR, you may ignore this message. Access Compliance Portal after login to the e-filing Portal (https://www.incometax.gov.in), go to "Pending Actions" tab, click on "Compliance Portal" and select "e-Campaign". On Compliance Portal, under e-Campaign list, view campaign type 'High Value Transactions'. – ITD
2. The Reasons
The reasons for e-campaign or High Value transaction notices are non-filing of Income Tax Returns or non-disclosure of certain transactions in the income tax return filed. Following are some of the transactions which might attract notices
- Cash Deposit in Savings Account
- Purchase or Sale of Immovable Property (House, Land, Apartment etc.)
- Term Deposits
- Purchase of Foreign Currency
- Purchase of Shares / Mutual Funds / Bonds / Debentures
- Sale of Shares / Mutual Funds /Bonds / Debentures
A Comprehensive article can be found on the history, importance, SFT thresholds @ What are high value transaction limits for Income Tax Compliance?
3. The Actions to be taken
Typically you may receive the e-Campaign alerts or High Value Transaction (SFT) notices only after several months from the original transaction event. Hence, the actions to be taken are based on whether a response or revision is possible or not.
3.1 Revised / Belated IT Returns are possible
- File the Income Tax Return: If there is time limit, file the belated return/revised return including all transactions reported by Income Tax Department and pay the relevant taxes
- Submit the Response: Login to https://www.incometax.gov.in/iec/foportal , Go to Pending actions and click on e -campaign (from AY 2021-22 onwards). Now provide the response for Non-Filing of Tax Returns and provide the response whether the information is correct or not in AIS (Annual Information Statement)
3.2 Revised / Belated IT Return timeline has expired
- Prepare the Tax Computation: For FY 2020-21 and check whether you have any tax due or tax refund. If there is any tax due, Kindly make the challan payment and keep the challan in your records. You can file the tax return if window opens in future
- Submit the Response: Login to https://www.incometax.gov.in/iec/foportal, Go to Pending actions and click on e -campaign (from AY 2021-22 onwards). Now provide the response for Non-Filing of Tax Returns and provide the response whether the information is correct or not in AIS (Annual Information Statement)
4. The Tools
You can check the e-Campaign alerts from Mobile SMS and the same should be available in the income tax portal after navigating to "Compliance Portal" and select "e-Campaign" section. The other tools like Form 26AS and the AIS statements would give you a complete picture of the activity recorded by the income tax departments.
AIS is a comprehensive statement containing details of the financial transactions undertaken by you for a given financial year (FY). Different from Form 26AS. Check @ How to View / Download AIS Statement ?
Form 26AS is a TDS Credit statement, an important document when filing your taxes. Check @ How to View / Download Form 26AS ?
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