Check the notice
Confirm it is valid and in time, and whether scrutiny is limited or complete.
Chartered Accountants in India, working with clients across Europe
Chartered Accountants in India, working with clients across Europe
A section 143(2) notice tells you your return has been selected for scrutiny. It is usually followed by detailed questions. Here is how each kind of question is usually answered.
The actual questions come in the notices that follow.
| Section 143(2) | Section 142(1) | |
|---|---|---|
| Purpose | Starts the scrutiny | Asks for information |
| Time limit | Within 3 months from the end of the financial year of filing | During the proceedings |
| New Act | Section 270 | Section 268 |
| Reply needed | Usually a simple acknowledgement | Detailed reply with evidence |
Whether you were really non-resident that year.
Capital gains and the value used.
Large credits in Indian accounts.
For returning residents.
For example in the 2025-26 financial year.
No later than 30 June 2026 for that example.
Each with its own reply date.
Within the time limit set by law.
Confirm it is valid and in time, and whether scrutiny is limited or complete.
List each issue and the evidence needed.
Clear, point-by-point submissions.
Through e-proceedings, on time.
Answer further questions and review the draft order.
Illustrative examples with names changed. Every case depends on its own facts.
Related notice and assessment pages.
We respond to scrutiny notices for clients in every EU country, Switzerland and Norway.
Send us the notice and your return. We’ll check it and map out the 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.