BI CFO / Notice Desk / Guide
Section 143(2) scrutiny notice: what happens next
| What it is | Your return has been selected for detailed assessment |
| Deadline | Each notice in the proceeding has its own date |
| Risk | Medium to high, depending on the issues raised |
| Our fee | Quoted after review |
Send your notice to a CA Free first look within 1 working day.
Why you received it
Returns are selected for scrutiny on risk parameters or specific information. A notice under section 143(2) starts the assessment; further notices under section 142(1) ask for details and documents.
Assessments are faceless: you never meet the officer and all replies go through the e-proceedings section of the portal.
What is usually asked
- Sources of large deposits or investments
- Details of capital gains, with purchase and sale documents
- Business turnover, expenses and their evidence
- Deductions and exemptions claimed
How to prepare
- List every question and deadline in the notice.
- Collect documents for each question before writing anything.
- Reply point by point, attaching evidence, and keep copies of everything filed.
- Ask for more time before a deadline if you need it; missing deadlines can lead to an order based only on the department’s information.
Income tax notices about years up to tax year 2025-26 still cite the Income-tax Act, 1961, which is why most notices issued today use the familiar section numbers. Notices about tax year 2026-27 onwards cite the renumbered sections of the Income-tax Act, 2025; the process is broadly the same.
Common questions
Does scrutiny mean I did something wrong?
No. It means the return needs verification. Most scrutiny cases close with no or small additions when replies are well documented.
How long does it take?
Several months; the time limit for completing the assessment is set by law and runs from the end of the assessment year.
Got this notice?
Upload it and a CA tells you what it means, the deadline, the risk and the fixed fee to reply, within 1 working day. The first look is free. Send your notice to a CA.
Related guides
- Section 143(1) intimation: what it means and what to do
- Defective return notice under section 139(9)
- Section 245: refund adjusted against an old demand
- Section 148A notice: before your assessment is reopened
- GST ASMT-10: discrepancies found in your returns
- GST DRC-01A and DRC-01: before a demand is confirmed
- GSTR-3A: notice for not filing GST returns
- GST registration query, suspension or cancellation notice
- TDS default notice under section 200A
General information as of October 2026, not advice on your case. Rules change; check the notice and current law, or ask us.