Chartered Accountants in India, working with clients across Europe
Chartered Accountants in India, working with clients across Europe
A section 142(1) notice asks you to file a return, produce accounts or give specific information. It often arrives during scrutiny, or when no return was filed. Here is what it can ask for.
The notice lists exactly what is needed and by when.
Section 142(1) lets the Assessing Officer gather what is needed to make an assessment. Under the Income-tax Act, 2025 the same power sits in section 268.
Receiving a 142(1) notice doesn’t mean extra tax is due. It means the officer wants information before deciding.
For clients in Europe, the most common triggers are a missing Indian return in a year with Indian income, or questions raised during scrutiny about property sales, deposits or residential status.
Nothing in the notice is left unanswered.
From you, your bank and Indian contacts.
Point by point, with an index of attachments.
Before the date in the notice, or ask for more time.
Further notices often refine the questions.
The officer can assess on the material available.
Separate from any tax assessed.
Wilful failure to produce accounts can be prosecuted.
Related notice and appeal pages.
We reply to inquiry notices for clients in every EU country, Switzerland and Norway.
Send us the notice. We’ll list what is needed and prepare a complete reply.
General guidance based on the rules as they stand, including the Income-tax Act, 2025 and the Income-tax Rules, 2026. It is not legal, tax or financial advice for your situation; please contact us before acting on it.
