A notice under Section 270(8) of the Income-tax Act, 2025 means your return has been selected for scrutiny. It is the new-Act equivalent of the familiar Section 143(2) notice. Questions and document requests usually follow under Section 268(1), and the assessment ends with an order under Section 270(10).
Income Tax, Income-tax Act 2025, across India
Income-tax Act, 2025
This page is for notices and orders under the Income-tax Act, 2025. If yours names the Income-tax Act, 1961, see Scrutiny Notice u/s 143(2) (1961 Act). Not sure which Act applies? The heading of the notice names it, or call us.
What this notice means
Section 270 brings return processing and scrutiny assessment into one section. Sub-section (1) deals with processing the return and sending an intimation; sub-sections (8) to (10) deal with scrutiny. Selection for scrutiny is not a finding of wrongdoing. It means the department wants to verify that income has not been understated, a loss has not been overstated and tax has not been underpaid.
Common reasons it is issued
- Mismatch between the return and the annual information statement
- High-value transactions such as cash deposits, property or share purchases
- Large deductions, exemptions or losses claimed
- Sharp fall in income or margins compared with earlier years
- Information from another department, a survey or another taxpayer’s case
Time limit to respond
Documents to keep ready
- The notice, with its DIN, and the return and computation for the tax year
- Bank statements and books of account
- Bills, agreements and confirmations for the issues raised
- Earlier notices and replies, if any
How we handle it
- Authenticate the notice and confirm that it is issued under the 2025 Act for the right tax year
- Identify the issues flagged and whether the scrutiny is limited or complete
- Prepare a point-wise reply with evidence and upload it under e-Proceedings
- Respond to each Section 268(1) questionnaire, show cause notice and draft order that follows
- Ask for a personal hearing by video conference where the matter needs explanation
Points to note
- Cite the 2025 Act sections in the reply when the notice is under the 2025 Act
- Repeated non-compliance can lead to a best judgment assessment under Section 271
- Keep every acknowledgement downloaded from the portal
What usually comes next
- Notice under Section 268(1) of the Income-tax Act, 2025 (Inquiry before Assessment)The questionnaires that follow
- First Appeal to the Commissioner (Appeals) under Section 357 of the Income-tax Act, 2025Appealing the assessment order
- Penalty Notice under Section 439 of the Income-tax Act, 2025 (Under-reporting and Misreporting)Penalty that may follow an addition
- Reply to Scrutiny Notice u/s 143(2) and Questionnaire u/s 142(1)The same notice under the 1961 Act
Frequently asked questions
Is Section 270(8) the same as Section 143(2)?
In substance, yes. Section 270(8) is the scrutiny notice provision of the Income-tax Act, 2025 and corresponds to Section 143(2) of the 1961 Act. The time limit for issuing it is also three months from the end of the financial year in which the return was filed.
My notice for an earlier year says Section 143(2). Is it wrong?
Not necessarily. Years up to assessment year 2026-27 are generally assessed under the 1961 Act, so a 143(2) notice for those years is normal. See our page on the 143(2) notice.
Do I have to visit the tax office?
Generally no. Scrutiny is faceless. Replies are filed online and hearings, where allowed, are held by video conference.
Official sources
- Authenticate a notice (DIN check)incometax.gov.inConfirm that a notice or order is genuine before replying
- Income Tax e-Filing portalincometax.gov.inReply to notices under e-Proceedings and file first appeals
- Income Tax Departmentincometaxindia.gov.inActs, rules, circulars and the 1961 to 2025 section utility
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.