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Income tax · Notice

Inquiry before assessment (Section 142(1))

A notice requiring you, on the date specified in it, to furnish a return (if none was filed in time), to produce accounts or documents, or to furnish information in writing, including a statement of assets and liabilities. What to do: list what is asked for, point by point, then file the response in e-Proceedings by the date in the notice. The notice states the date — read it from the document.

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Key facts

A notice requiring you, on the date specified in it, to furnish a return (if none was filed in time), to produce accounts or documents, or to furnish information in writing, including a statement of assets and liabilities. Accounts for a period more than three years before the previous year cannot be called for.

NoticeInquiry before assessment (Section 142(1))
Issued byThe Income Tax Department (the authority named on the notice)
Issued underSection 142(1), Income-tax Act 1961
Income-tax Act 2025Section 268(1), Income-tax Act 2025
What it asks of youA reply, within the time allowed
Your time to actThe notice states the date — read it from the document.
If it is ignoredFailure to comply attracts a penalty of ₹10,000 for each such default (Section 272A(1)(d)), after an opportunity of being heard.

Time allowed

The notice states the date — read it from the document. The Act fixes no reply period: the date in the notice governs; under faceless assessment the time may be extended on an application (Section 144B(1)(v)).

The date stated on your notice always wins.

More time: If the date cannot be met, use "Seek/View Adjournment" in e-Proceedings before it passes: it asks for the date sought and the reason, and issues a Transaction ID. Under faceless assessment the time may be extended on an application (Section 144B(1)(v)).

What to do now

  1. List what is asked for, point by point

    Return, accounts, documents or written information: each item needs a separate answer or attachment. A statement of assets and liabilities needs the Joint Commissioner's prior approval, which the notice should reflect.

  2. File the response in e-Proceedings by the date in the notice

    On the e-filing portal go to Dashboard > Pending Actions > e-Proceedings, open View Notice, then Submit Response (partial or full, with remarks and attachments). A response cannot be edited or withdrawn after submission; a Transaction ID and an e-mail confirm it.

  3. Watch for a special-audit direction

    With prior approval and after a hearing, the officer may direct an audit under Section 142(2A); the report is due within the period fixed, extendable, but not beyond 180 days from receipt of the direction. Material gathered this way can be used only after you are heard on it (Section 142(3)).

  4. Check the Document Identification Number (DIN)

    Every notice, order or letter should be referenced by a computer-generated DIN, in its body, in a covering document or in the covering e-mail (CBDT Circular 4/2026, which withdrew Circular 19/2019). A missing DIN is a point to raise with our expert team; by itself it does not invalidate an assessment that is referenced by a DIN in any manner (Section 292BA).

What a reply contains

A reply usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.

  1. Reference: the notice's reference number and date, your PAN and the period it covers.
  2. An answer to each point the notice raises, in the same order, saying what you accept and what you dispute.
  3. Evidence for each point: the returns, books and documents each answer relies on.
  4. Where it is filed: e-Proceedings on the income-tax e-filing portal.
  5. A request for a personal hearing, if you want to be heard before a decision.

If it is ignored

  • Failure to comply attracts a penalty of ₹10,000 for each such default (Section 272A(1)(d)), after an opportunity of being heard.
  • Where there is no response, a show-cause notice under Section 144 follows and the assessment may be completed to the best of judgment (Section 144B(1)(viii) to (xi)).

Official sources

Sources checked on 22 October 2026.

Frequently asked questions

What is an income-tax Section 142(1) notice?

A notice requiring you, on the date specified in it, to furnish a return (if none was filed in time), to produce accounts or documents, or to furnish information in writing, including a statement of assets and liabilities. Accounts for a period more than three years before the previous year cannot be called for.

How much time do I have to act on an income-tax Section 142(1) notice?

The notice states the date — read it from the document. The Act fixes no reply period: the date in the notice governs; under faceless assessment the time may be extended on an application (Section 144B(1)(v)). The date stated on your notice always wins. If the date cannot be met, use "Seek/View Adjournment" in e-Proceedings before it passes: it asks for the date sought and the reason, and issues a Transaction ID. Under faceless assessment the time may be extended on an application (Section 144B(1)(v)).

What happens if I ignore an income-tax Section 142(1) notice?

Failure to comply attracts a penalty of ₹10,000 for each such default (Section 272A(1)(d)), after an opportunity of being heard. Where there is no response, a show-cause notice under Section 144 follows and the assessment may be completed to the best of judgment (Section 144B(1)(viii) to (xi)).

Related guides

General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.