Section 142(1): Notice of inquiry before assessment
142(1) notice aaya: kya documents dene honge
Updated 11 November 2026 · For taxpayers in India
A notice under Section 142(1) asks you to file a return (if you haven't) or to produce accounts, documents or information the assessing officer needs to complete an assessment.
| Deadline to reply | As stated in the notice. |
|---|---|
| How to reply | Online submission with documents |
| Where | Income-tax e-filing portal → Pending Actions → e-Proceedings |
Got a Section 142(1) notice?
Upload it and get a plain-language explanation for free, plus a ready draft reply in minutes.
Upload your noticeWhy you may have received it
- Return not filed although income appears taxable
- Officer needs details during a scrutiny assessment
- High-value transactions reported in AIS/SFT
How to reply, step by step
- List every item asked for in the notice.
- Prepare a point-wise reply with documents.
- Submit before the due date, or request an adjournment with reasons.
Documents to keep ready
- Bank statements
- Books of account and financial statements
- Proof of the source of high-value transactions
- Earlier returns
What your reply should cover
- Notice reference (DIN) and date
- Point-wise answers
- Index of attachments
What happens if you ignore it
Non-compliance can lead to a penalty, a best-judgement assessment under Section 144, and in serious cases prosecution.
Frequently asked questions
Can I ask for more time?
Yes. Request an adjournment on the portal before the due date, explaining why.
Do I need to visit the tax office?
Usually no. Most assessments are faceless and handled entirely online.
Don't miss the deadline
NoticeSaathi reads your actual notice and drafts a point-wise reply for it, not a generic template.
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General information, not legal advice. Rules and portal paths change. Always follow the instructions in your notice and check with a CA for your specific case.