A notice under Section 143(2)2025 Act: s. 270 means your return has been selected for scrutiny. It is usually followed by a questionnaire under Section 142(1)2025 Act: s. 268 asking for explanations and documents. Both are handled online through the faceless assessment system on the e-filing portal.
Income Tax, across India (faceless)
Income-tax Act, 1961
This page is for notices and orders under the Income-tax Act, 1961. If yours names the Income-tax Act, 2025, see Scrutiny notice u/s 270(8) (2025 Act) or Inquiry notice u/s 268(1) (2025 Act). Not sure which Act applies? The heading of the notice names it, or call us.
What this notice means
Selection for scrutiny does not by itself mean that you have done anything wrong. Returns are selected through risk parameters, information from third parties (banks, registrars, TDS statements) or specific information. The case may be a limited scrutiny (only on specific issues) or a complete scrutiny. Under the Income-tax Act, 2025, scrutiny assessment is covered by Section 270.
Common reasons it is issued
- Mismatch between the return and AIS / TIS / Form 26AS
- High-value cash deposits, property purchases or investments
- Large deductions, exemptions or losses claimed
- Sudden fall in income or margins compared with earlier years
- Information received from other departments or a survey
Time limit to respond
Documents to keep ready
- Copy of the return, computation and audit report (if any)
- Bank statements for the relevant year
- Books of account, ledgers and bills for the items under enquiry
- Purchase and sale deeds, investment statements, loan confirmations
- Earlier notices and replies, if any
How we handle it
- Read the notice and identify whether the scrutiny is limited or complete and what issues are flagged
- Collect and reconcile documents for each issue before the response date
- Draft a point-wise reply with annexures, case laws where needed, and upload it on the e-proceedings tab
- Track further notices, show cause notices and draft orders, and respond to each
- Request a personal hearing through video conference where the matter needs explanation
Points to note
- Never ignore a 142(1) notice. Non-compliance can lead to assessment u/s 1442025 Act: s. 271 and penalty
- Reply only to what is asked, but keep the reply complete and supported with evidence
- Keep a copy of every acknowledgement downloaded from the portal
What usually comes next
- Faceless Scrutiny AssessmentHow the assessment proceeds after the notice
- Best Judgment Assessment u/s 144What happens if notices are not answered
- Appeal before Commissioner of Income Tax (Appeals)Appealing the assessment order
- Section Mapping 1961 vs 2025Section numbers under the Income-tax Act, 2025
Frequently asked questions
Is a 143(2) notice a sign of tax evasion?
No. It means the return has been selected for detailed verification. Many scrutiny cases end with no addition when the explanations and evidence are in order.
Do I have to visit the tax office?
Generally no. Scrutiny is conducted under the faceless scheme. Replies are uploaded online and hearings, if allowed, take place through video conference.
What if I miss the response date?
File the reply as soon as possible with a request for condonation of the delay. Repeated non-compliance can lead to a best judgment assessment and penalty, so act quickly.
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.