Income Tax

Section 143(2): Scrutiny assessment notice

143(2) scrutiny notice: ghabraiye mat, aise jawab dein

Updated 11 November 2026 · For taxpayers in India

A notice under Section 143(2) means your return has been selected for scrutiny assessment, so the department will examine specific issues in detail. Most such assessments are now faceless.

Deadline to reply	As stated in the notice. The notice itself must be served within 3 months from the end of the financial year in which you filed the return.
How to reply	Online submissions in e-Proceedings
Where	Income-tax e-filing portal → Pending Actions → e-Proceedings

Why you may have received it

• Large or unusual deductions or losses
• High-value transactions not matching reported income
• Random or risk-based selection
• Information from other agencies

How to reply, step by step

1. Note the issues the notice lists as reasons for selection.
2. Collect evidence for each issue.
3. Submit a structured reply and respond to follow-up notices under Section 142(1) on time.

Documents to keep ready

• ITR and computation
• Books of account and bank statements
• Proof of deductions, exemptions and transactions under review

What your reply should cover

• Notice DIN and date
• Issue-wise submission
• Evidence index
• Request for video hearing if needed

What happens if you ignore it

The officer can complete a best-judgement assessment under Section 144 and levy penalties.

Frequently asked questions

Does scrutiny mean I did something wrong?

No. Many cases are selected on risk parameters or at random. A well-documented reply often closes the case without additions.

Should I hire a CA for scrutiny?

For scrutiny assessments, professional help is strongly advisable: the result decides any additional tax and penalty.

Related notices

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.