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Understanding Notice u/s 143(2) of the Income Tax Act: A Complete Guide

  • Writer: Nimisha Panda
    Nimisha Panda
  • Jul 25
  • 19 min read

Receiving an income tax notice can feel a bit unsettling. However, understanding the notice u/s 143(2) of the income tax act is your first solid step toward handling it. This notice essentially means the Income Tax Department has chosen your tax return for a detailed check, known as a scrutiny assessment. This guide will clearly explain what Section 143(2) involves, why you might receive such an income tax notice, the different kinds of scrutiny, important deadlines (as per the latest updates), how to respond effectively, the documents you'll need, what happens if you don't act, and how TaxBuddy can support you. With the right information and a clear approach, managing this scrutiny assessment notice is definitely achievable.

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What is a Notice Under Section 143(2) of the Income Tax Act, 1961?

A notice u/s 143(2) of the income tax act is a formal letter from an Assessing Officer (AO). It tells a taxpayer that their filed Income Tax Return (ITR) has been selected for a detailed review, often called scrutiny. The main purpose of section 143(2) notice is to make sure the taxpayer has not reported less income than they earned, claimed more losses than they incurred, or paid less tax than they owed. It's important to understand that this scrutiny notice income tax isn't a demand for tax payment itself; instead, it’s a step before a scrutiny assessment. If this detailed check finds differences, it might then lead to a tax demand.


The Income Tax Department issues this notice after they've done an initial check of your return under Section 143(1) (which is a basic summary assessment). A crucial point is that a Section 143(2) notice is only sent if you have already filed your tax return. If no return was filed, the department might first send a notice under Section 142(1) to ask for the return to be filed.


The primary aims of a notice u/s 143(2) of the income tax act include:

  • Ensuring income has not been understated.

  • Verifying that losses are not overstated.

  • Confirming that tax has not been underpaid.

This process is a part of the regulations outlined in the Income Tax Act, 1961.


Why Was Your ITR Selected for Scrutiny? Common Reasons for a 143(2) Notice

Not every income tax notice for scrutiny means something is wrong. The Income Tax Department doesn't scrutinize every return; the selection for a scrutiny assessment is often done by a system called Computer Assisted Scrutiny Selection (CASS). This system uses risk-based parameters to pick returns. Sometimes, an Assessing Officer might manually select a return based on criteria set by the Central Board of Direct Taxes (CBDT).


Here are some common reasons for scrutiny notice 143(2) that might lead to your ITR being selected for scrutiny:

  • Significant Mismatch: There might be a noticeable difference between the income or deductions you declared in your ITR and the information present in your Form 26AS, Annual Information Statement (AIS), or Taxpayer Information Summary (TIS). These income tax scrutiny triggers are quite common.

  • High-Value Transactions: If you've reported large transactions, like big cash deposits or property purchases/sales, that don't seem to match your declared income, it could attract attention.

  • Unusually High Claims: Claiming deductions or exemptions that are very high compared to your income, or significantly different from what you've claimed in past years, can be a reason.

  • Income/Loss Fluctuations: A large drop in your income or a sudden increase in losses compared to previous financial years might lead to a notice u/s 143(2) of the income tax act.

  • Foreign Income/Assets: Not declaring, or improperly declaring, income from foreign assets or sources is another trigger.

  • TDS Issues or Refunds: Problems related to Tax Deducted at Source (TDS) claims or large refund claims can sometimes lead to scrutiny.

  • Complex Returns: If your tax return is complicated, perhaps with multiple sources of income or business income that has varied expenses, it might be picked.

  • No Response to Prior Notices: Failing to respond to earlier communications or notices from the department can escalate things.

  • Third-Party Information: Sometimes, specific information about your financial activities is received from third parties like banks or other financial institutions.

  • Random Selection: In some instances, returns are chosen for scrutiny purely at random.

  • Incorrect ITR Form/Errors: Using the wrong ITR form for your income profile or making significant errors or omissions in your return can also be a cause.

Understanding why ITR selected for scrutiny helps in preparing a proper response.


Types of Scrutiny under Section 143(2)

When you receive a notice u/s 143(2) of the income tax act, the resulting scrutiny can differ in its scope and intensity. There are mainly a few types of scrutiny assessment that the Income Tax Department might conduct.


Limited Scrutiny

A limited scrutiny 143(2) notice means the Assessing Officer is focused on specific issues or discrepancies that were flagged in your Income Tax Return.

  • These could be about a particular deduction you claimed, a specific transaction, or a mismatch with information like Form 26AS.

  • The AO will typically only ask questions and request documents related to these specific points.

  • Cases for limited scrutiny are often selected through the Computer Assisted Scrutiny Selection (CASS) system.


Complete Scrutiny (Full Scrutiny)

A complete scrutiny 143(2) notice, also known as full scrutiny, means a much more thorough examination of your entire ITR and all related supporting documents.

  • This type of scrutiny can be triggered by more complex issues or significant discrepancies found in your return.

  • The Assessing Officer has the authority to ask for detailed information and proof regarding any aspect of your tax return.


Manual Scrutiny

Manual scrutiny income tax cases are selected based on specific criteria laid down by the Central Board of Direct Taxes (CBDT). These criteria can change from year to year.

  • A manual scrutiny case could end up being either limited or complete, depending on the reasons for its selection and the findings of the AO.


It's also worth noting the concept of Compulsory Scrutiny. Certain types of cases are mandatorily selected for scrutiny based on predefined conditions. For instance, cases involving additions to income in an earlier assessment year that exceed a certain monetary limit, or cases related to specific surveys or searches conducted by the tax department, often fall under compulsory scrutiny. The CBDT issues guidelines for these selections.


Crucial Time Limits for Notice u/s 143(2) and Assessment 

Understanding the latest update section 143(2) regarding time limits is incredibly important when you receive an income tax notice. These deadlines are strict, and knowing them helps you verify the notice's validity.


Time Limit for Issuing Notice u/s 143(2): The current rule states that a notice u/s 143(2) of the income tax act can be served on the taxpayer within three months from the end of the financial year (FY) in which the return is furnished. This is a key point to remember.


  • Example: If you filed your Income Tax Return (ITR) for FY 2024-25 (making the Assessment Year AY 2025-26) on July 31, 2025, the financial year in which you furnished the return is FY 2025-26. This FY ends on March 31, 2026. Therefore, the 143(2) notice due date for serving the notice would be June 30, 2026 (three months from March 31, 2026).

  • This three-month limit is a significant change due to amendments in the Finance Act (e.g., Finance Act, 2021). Previously, the time limit was six months and was often linked to the end of the assessment year, which sometimes caused confusion. The current rule is clearer: it's tied to the end of the financial year of filing.

  • A scrutiny notice income tax issued after this three-month deadline is generally considered invalid.


Time Limit for Completion of Assessment u/s 143(3) / 144: Once a scrutiny process begins, there's also a time limit for the Assessing Officer to complete the assessment and pass an order. This final order, after scrutiny, is issued under Section 143(3) (Scrutiny Assessment order) or Section 144 (Best Judgement Assessment order).


  • Generally, the assessment order must be passed within 12 months from the end of the relevant assessment year in which the income was first assessable. (For AY 2019-20 onwards, this 12-month limit has been applicable).

  • Example: For an ITR filed for AY 2023-24 (which ended on March 31, 2024), the scrutiny assessment order u/s 143(3) should generally be passed by March 31, 2025.

  • It's important to note that these timelines can be subject to changes by Finance Acts, so referring to the latest update section 143(2) is always wise.


Importance of Checking DIN (Documentation Identification Number): Another vital aspect is the Document Identification Number (DIN). As per CBDT circulars (e.g., Circular No. 19/2019 dated August 14, 2019), almost all communications from the Income Tax Department, including notices, must have a computer-generated DIN quoted on them to be considered legitimate. A notice without a valid DIN may be deemed invalid, with few exceptions. You can verify the authenticity of a notice using this DIN on the income tax portal.


These income tax scrutiny time limits are in place to ensure timely procedures by the tax department.


How to Respond to a Notice Under Section 143(2): Step-by-Step 

Receiving a notice u/s 143(2) of the income tax act can make anyone a bit anxious, but a systematic approach to your 143(2) notice response procedure will make the process manageable. Here’s a step-by-step guide on how to respond to income tax notice 143(2):


Step 1: Don't Panic, Understand the Notice First, acknowledge that you've received the notice. It's a request for more information or clarification, not an immediate demand for tax. Read the entire notice very carefully. Pay close attention to:

  • The Assessment Year (AY) it refers to.

  • The specific issues raised or questions asked (often in an annexure).

  • The list of documents they want you to provide.

  • The deadline for submitting your response.


Step 2: How to Authenticate the Notice It's a good idea to verify if the notice is genuine. You can do this on the Income Tax e-filing portal (https://www.incometax.gov.in/iec/foportal/) using the Document Identification Number (DIN) or the notice number mentioned on the communication.

  • Visit the portal.

  • Go to 'Quick Links'.

  • Select 'Authenticate notice/order' and follow the instructions.


Step 3: Gather All Relevant Documents Start compiling all documents related to your Income Tax Return for the specific AY mentioned in the scrutiny notice income tax. Focus especially on the documents that address the queries raised by the Assessing Officer. (You can refer to the next section, "Documents Commonly Required," for a general list). Organize these documents systematically so they are easy to refer to and submit.


Step 4: Prepare Your Response Draft a detailed, point-by-point reply to each query or issue mentioned in the notice.

  • Your explanations should be factual, precise, and completely honest.

  • If you disagree with any point raised by the department, clearly state your reasons respectfully and back them up with supporting evidence.

  • Make sure to clearly reference the documents you are submitting in your written response.


Step 5: Submitting the Response (Online via e-Proceedings) Typically, you need to submit your reply to 143(2) notice online through the 'e-Proceedings' tab on the Income Tax e-filing portal. This is part of the income tax e-proceedings. Here’s a general walkthrough:

  • Log in to the e-filing portal (https://www.incometax.gov.in/iec/foportal/).

  • Navigate to 'Pending Actions' and then select 'e-Proceedings'. [Suggestion: Include an annotated screenshot here showing this menu item]

  • Find the relevant notice for the specific Assessment Year.

  • Click on 'Submit Response'.

  • You may need to select if you 'Agree Partially,' 'Fully Agree,' or 'Disagree' with the points, or if your 'Response is for notice seeking clarification.'

  • Upload your carefully drafted written submission (usually as a PDF).

  • Upload all the supporting documents you've gathered (also typically as PDFs). Ensure the file sizes are within the prescribed limits.

  • Add any necessary remarks in the provided space.

  • Submit your response and, very importantly, save the acknowledgment generated by the portal.


Step 6: Attend Hearing (If Required) The Assessing Officer (AO) might require a personal hearing. Under the current Faceless Assessment scheme, these hearings are often conducted via video conference, though a physical hearing might occasionally be needed. You can attend the hearing yourself, or your Authorized Representative (like a Chartered Accountant) can attend on your behalf. Be prepared to explain your case clearly and provide any further clarifications or documents if asked.


Step 7: Keep Records Maintain meticulous records of everything. This includes:

  • The original notice received.

  • A copy of your detailed response.

  • Copies of all documents submitted.

  • The submission acknowledgment from the portal.

  • Any further correspondence with the department.

Following these steps for your 143(2) notice response procedure will help ensure you address the department's queries thoroughly and correctly.


Documents Commonly Required When Responding to a Section 143(2) Notice

When you prepare your reply to 143(2) notice online, the specific documents for 143(2) notice you need will depend on the exact reasons for the scrutiny and the queries raised in the notice itself. However, a general list of commonly requested evidence for scrutiny assessment includes:


  • Copy of ITR: A copy of the Income Tax Return (ITR-V or acknowledgment) that you filed for the relevant Assessment Year.

  • Computation of Income: The detailed computation of your total income for that AY.

  • Bank Account Statements: Statements for all your bank accounts, often for the entire financial year. This helps verify transactions.

  • Proof of Income:

    • Salary slips (monthly and annual).

    • Form 16 (if salaried) or Form 16A (for other TDS).

  • Proofs for Deductions Claimed:

    • Section 80C: Receipts for investments like PPF, EPF, LIC premiums, NSC, ELSS, children's tuition fees, home loan principal repayment, etc.

    • Section 80D: Mediclaim insurance premium payment receipts.

    • Section 80G: Donation receipts with details of the donee organization.

    • Other deduction proofs as applicable (e.g., 80E for education loan interest, 80TTA for savings bank interest).

  • Details and Proofs for Exemptions Claimed:

    • HRA (House Rent Allowance): Rent agreements, rent receipts (especially if rent exceeds Rs. 1 lakh annually, landlord's PAN might be needed).

    • Other exemption proofs like LTA (Leave Travel Allowance) bills.

  • Capital Gains Computations: Detailed calculations for any capital gains (on property, shares, mutual funds, etc.) along with supporting documents. This includes:

    • Sale and purchase deeds for property.

    • Broker contract notes and statements for shares/securities.

    • Proof of cost of acquisition and cost of improvement.

  • Details of Loans: Information about loans taken or given, and confirmations from the lender/borrower if the AO asks for them.

  • Details of Gifts: Records of any significant gifts received or given, along with gift deeds if applicable.

  • Business-Specific Documents (if you have business income):

    • Audited financial statements: Balance Sheet, Profit & Loss Account, and audit report (if applicable).

    • Complete books of accounts (e.g., ledgers for specific expenses questioned, cash book, bank book).

    • Copies of invoices for major sales and expenses.

    • GST returns and a reconciliation of your turnover with the ITR.

    • Stock register details.

    • Lists of sundry debtors and creditors with confirmations if required.

  • Any other documents specifically asked for in the notice or that are directly relevant to the queries raised.

Always check your specific income tax scrutiny documents list mentioned in the notice carefully. A downloadable checklist of these common documents would be a great value-add for you.


Consequences of Not Responding or Inadequate Response to Notice u/s 143(2)

Ignoring a notice u/s 143(2) of the income tax act or providing an inadequate response can lead to serious consequences of ignoring 143(2). It's crucial to treat any communication from the Income Tax Department with diligence.


Here are the potential repercussions for non compliance 143(2) notice:

  • Best Judgement Assessment u/s 144: If a taxpayer fails to comply with the terms of the notice under Section 143(2) – for example, by not responding at all, not producing the requested documents, or not attending the hearing when required – the Assessing Officer (AO) is empowered to make an assessment to the best of their judgment. This is called a best judgement assessment 144.

    • This usually means the AO will use whatever information is available to them (which might be limited or unfavourable to the taxpayer) to determine the income and tax liability.

    • Often, a best judgement assessment results in a higher assessed income and consequently, a higher tax demand, as the AO may make adverse inferences due to non-cooperation.

  • Penalty u/s 272A(1)(d): A specific penalty for not replying to income tax notice can be levied. Section 272A(1)(d) of the Income Tax Act allows the AO to impose a penalty of Rs. 10,000 for each failure to comply with a notice issued under Section 143(2) (or a notice under Section 142(1) which often accompanies scrutiny).

  • Prosecution u/s 276D (in severe cases): If the failure to comply is found to be willful and deliberate, it can lead to more severe consequences, including prosecution under Section 276D.

    • Conviction under this section can result in imprisonment (which may extend from three months to two years) and a fine. While prosecution is not common for simple non-compliance, it remains a possibility for egregious or repeated defaults.

  • Difficulty in Appeals: Challenging an assessment order passed under Section 144 (Best Judgement Assessment) can be more difficult than appealing a regular scrutiny assessment order (u/s 143(3)). The grounds for appeal might be more restricted. Also, in some situations, you might be required to pay a certain percentage (e.g., 20%) of the disputed tax demand before your appeal is even admitted.

  • Increased Scrutiny in Future: A history of non-compliance can flag a taxpayer for closer scrutiny and more detailed checks by the Income Tax Department in subsequent assessment years.


It's always best to respond to a notice u/s 143(2) of the income tax act completely and within the given time.


Key Differences: Notice u/s 143(2) vs. Intimation u/s 143(1) vs. Notice u/s 142(1)

Taxpayers often find the various sections and types of income tax notices a bit perplexing. Understanding the 143(1) vs 143(2) difference, and also how a notice u/s 142(1) fits in, is helpful.

Intimation u/s 143(1):


  • Purpose: This is a preliminary or summary assessment done by the Centralized Processing Centre (CPC) after you file your ITR.

  • Stage of Issuance: It's sent after your return is processed electronically.

  • Level of Inquiry: It does not involve any detailed inquiry or request for documents. Adjustments, if any, are typically for obvious arithmetic errors, incorrect claims apparent from the return itself (like claiming a deduction twice), or mismatches with tax payments already on record (like Form 26AS).

  • Taxpayer Action: It may show tax payable, a refund due, or no change. If there's a demand, you need to pay it. If there are errors you disagree with, you might need to file a rectification request.


Notice u/s 143(2):

  • Purpose: This is the main topic of this guide. Its purpose is to inform you that your ITR has been selected for a detailed examination or scrutiny.

  • Stage of Issuance: Issued after 143(1) processing, but before a detailed scrutiny assessment begins.

  • Level of Inquiry: Marks the beginning of a detailed inquiry. It requires you to produce evidence, documents, and explanations to support the claims made in your ITR.

  • Taxpayer Action: You must respond comprehensively with all requested information and documents by the specified deadline.


Notice u/s 142(1):

  • Purpose: This is an inquiry notice. It can be issued for a couple of main reasons.

  • Stage of Issuance:

    • It can be issued to ask someone to file their ITR if they haven't done so by the due date.

    • It can also be issued (even if an ITR has been filed, and even if a Section 143(2) notice has or has not been issued yet) to call for specific documents, books of accounts, or any other information that the Assessing Officer (AO) believes is necessary for conducting an assessment.

  • Level of Inquiry: It’s a direct request for information or documents.

  • Taxpayer Action: You must provide the specific information or documents requested, or file your ITR if that's what the notice demands, within the given timeframe.


So, the difference between 142(1) and 143(2) is that 142(1) is a general inquiry notice (which can even ask for a return to be filed), while 143(2) specifically initiates a scrutiny assessment of a return already filed. An AO might issue a 142(1) notice during a scrutiny process (that started with a 143(2) notice) to ask for further specific details.


Can You Revise Your ITR After Receiving a Notice u/s 143(2)?

A common question taxpayers have is whether they can revise ITR after 143(2) notice. The rules around this are quite specific.

Generally, once a notice u/s 143(2) of the income tax act has been issued for the scrutiny of a particular Income Tax Return, you cannot then revise that specific return under Section 139(5) to try and correct the issues that the scrutiny notice might be pointing towards or in anticipation of what the Assessing Officer might question. The scrutiny notice income tax essentially freezes the return that is under examination.


However, there's a nuance. If the deadline for filing a revised return (which is typically before the end of the relevant assessment year or before the completion of the assessment, whichever is earlier) has not yet passed, AND you discover some other genuine error or omission in your return that is unrelated to the specific points for which scrutiny has been initiated, you might still be able to file a revised return.


It's extremely important to seek advice from a tax professional if you find yourself in this situation. Attempting to file revised return after scrutiny notice to preemptively address the issues for which the notice u/s 143(2) was served is generally not allowed once that notice is in your hands. The proper way to address the queries in the notice is through your detailed response and by providing the necessary clarifications and supporting documents for the return that is already under scrutiny.


How TaxBuddy Can Help You with Notice u/s 143(2)

Dealing with a notice u/s 143(2) of the income tax act can be complex and time-consuming. TaxBuddy offers expert help for 143(2) notice to make the process smoother for you. Our team has significant expertise in handling various tax notices.


Here’s how TaxBuddy can provide TaxBuddy notice assistance:

  • Understanding the Notice: We help you understand precisely what the notice means, the specific issues raised by the Assessing Officer, and the implications for you.

  • Document Assistance: Our experts guide you in identifying, gathering, and organizing all the necessary documents required to support your case.

  • Drafting Responses: We assist in preparing a comprehensive, accurate, and point-by-point written response to the queries in the notice. This ensures your explanations are clear and well-supported.

  • Representation: If required and as part of our service agreement, we can also provide representation before the tax authorities on your behalf.

  • e-Proceedings Guidance: We guide you through the online submission process via the Income Tax Department's e-Proceedings facility.


Benefits of choosing TaxBuddy's income tax notice reply service:

  • Saves Time: We handle the detailed work, saving you valuable time.

  • Reduces Stress: Knowing that experts are managing your notice response can significantly reduce your stress.

  • Professional Handling: Ensures that your case is presented professionally and all procedural requirements are met.

  • Minimize Potential Liabilities: Our aim is to help you address the scrutiny effectively, thereby helping to minimize any potential additional tax liabilities or penalties.

If you've received a Section 143(2) notice, don't hesitate. Contact TaxBuddy today for expert assistance with your Section 143(2) notice through our TaxBuddy's notice management services.


Conclusion

The primary purpose of a notice u/s 143(2) of the income tax act is to allow the Income Tax Department to conduct a detailed review of your filed tax return. While it might initially cause some concern, it's a standard part of tax administration.

Key takeaways from this guide are: understand what the notice is asking for, carefully check the crucial time limits (especially the 3-month issuance period from the end of the FY of filing), gather all relevant documents methodically, prepare and submit an accurate response on time, and be fully aware of the consequences of non-action. Timely and correct compliance with the income tax notice is extremely important.


Ultimately, while a scrutiny assessment notice can seem intimidating, being well-informed and proactive can lead to a much smoother resolution. If you feel overwhelmed or unsure, seeking timely professional help from services like TaxBuddy can provide the expert guidance you need to navigate the process confidently. For ongoing tax updates and assistance, consider connecting with TaxBuddy.


Frequently Asked Questions (FAQs) about Section 143(2) Notice

Q1: Is receiving a notice u/s 143(2) a common occurrence? 

A: While not every taxpayer receives one, a notice u/s 143(2) of the income tax act is a standard procedure used by the Income Tax Department to scrutinize returns. Many returns are selected for scrutiny based on automated, risk-based criteria (CASS).


Q2: Does a 143(2) notice mean I have definitely made a mistake or evaded tax? 

A: Not necessarily. It simply means your tax return requires further verification by the department. Many honest taxpayers with good records are able to resolve these notices smoothly by providing the necessary information.


Q3: Can an Assessing Officer issue a 143(2) notice without a DIN? 

A: As per CBDT circulars, most communications (including notices) issued by the Income Tax Department must have a valid Document Identification Number (DIN) to be considered valid, though there are very limited exceptions. You can verify the notice's DIN on the income tax portal.


Q4: What if I find an error in my ITR after receiving the notice? 

A: You generally cannot revise the return for the specific issues for which scrutiny has been initiated via the scrutiny notice income tax. You should address any corrections or provide the accurate information in your detailed response to the notice.


Q5: Do I need to appear personally before the AO? 

A: Under the Faceless Assessment scheme, most interactions and submissions happen online. A personal appearance (physical or via video conference) is usually not required unless specifically requested by the Assessing Officer. Your Authorized Representative (e.g., a CA) can also appear on your behalf if needed.


Q6: What is the time limit for the AO to complete the scrutiny assessment after issuing notice u/s 143(2)? 

A: Typically, the assessment order under Section 143(3) (the final order after scrutiny) must be passed within 12 months from the end of the assessment year in which the income was first assessable. This timeframe is subject to the latest provisions of the Income Tax Act.


Q7: Can a 143(2) notice be issued for a loss return? 

A: Yes, a notice u/s 143(2) of the income tax act can be issued for returns declaring losses as well. The department may want to verify the genuineness and correctness of the loss claimed.


Q8: What if I am unable to gather all documents by the deadline given in the notice? 

A: You can submit a written request to the Assessing Officer for an extension of time, clearly stating valid reasons for the delay. It is at the AO's discretion to grant such an extension. It's advisable to submit whatever documents you have by the original deadline if an extension isn't granted promptly, along with the extension request.


Q9: Can a notice u/s 143(2) be issued if my ITR has already been processed u/s 143(1) and I received a refund?

A: Yes. The processing under Section 143(1) is only a preliminary check for arithmetical errors and apparent inconsistencies. A detailed scrutiny under Section 143(2) can be initiated even after the 143(1) intimation has been issued and a refund (if any) has been processed.


Q10: If I don't have any taxable income, can I still get a 143(2) notice? 

A: If you have filed an Income Tax Return (even if it's a nil return or your income is below the taxable limit), it can theoretically be selected for scrutiny. This might happen if, for example, high-value transactions are reported in your name or there are other risk parameters flagged by the system.


Q11: What is the difference between section 143(2) and 148? 

A: A Section 143(2) notice initiates scrutiny for a return that has been filed within the normal timelines. A Section 148 notice, on the other hand, is issued when the Assessing Officer has reason to believe that some income has escaped assessment in a past year (i.e., it was not offered to tax when it should have been).


Q12: How is a notice served under Faceless Assessment? 

A: Under the Faceless Assessment system, notices and communications are typically uploaded to the taxpayer's registered account on the Income Tax e-filing portal. An intimation about such an upload is also sent via email to the registered email ID and as an SMS to the registered mobile number of the taxpayer.


Q13: Is it mandatory for the AO to issue a notice u/s 143(2) before making a scrutiny assessment u/s 143(3)? 

A: Yes, issuing a valid notice u/s 143(2) of the income tax act within the statutorily prescribed time limit is a mandatory prerequisite for the Assessing Officer to conduct a scrutiny assessment under Section 143(3). An assessment made without a valid 143(2) notice can be challenged as invalid.


Q14: Can I just pay some extra tax to avoid scrutiny? 

A: No, a scrutiny assessment is a verification process aimed at ensuring the accuracy of your ITR. Simply paying some extra tax without addressing the specific queries raised in the scrutiny notice income tax will not resolve the scrutiny. You need to respond with factual information and supporting documents.


Q15: Where can I find the full text of Section 143(2) of the Income Tax Act? 

A: The full text of Section 143(2) and other sections of the Income Tax Act, 1961, can be found on the official website of the Income Tax Department or other legislative portals that publish government acts and rules.



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