Income tax · Notice
Scrutiny notice (Section 143(2))
The return has been picked up for scrutiny: the Assessing Officer (or the prescribed income-tax authority) requires you, on the date specified in the notice, to attend or to produce evidence in support of the return. What to do: check that the notice is in time, then collect the evidence for the return. The notice states the date — read it from the document.
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Key facts
The return has been picked up for scrutiny: the Assessing Officer (or the prescribed income-tax authority) requires you, on the date specified in the notice, to attend or to produce evidence in support of the return. Under faceless assessment the notice comes through the National Faceless Assessment Centre and the response is filed in e-Proceedings.
| Notice | Scrutiny notice (Section 143(2)) |
|---|---|
| Issued by | The Income Tax Department (the authority named on the notice) |
| Issued under | Section 143(2), Income-tax Act 1961 |
| Income-tax Act 2025 | Section 270(8), Income-tax Act 2025 |
| What it asks of you | A reply, within the time allowed |
| Your time to act | The notice states the date — read it from the document. |
| If it is ignored | Failure to comply with the notice 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 notice states the date (under faceless assessment, the response goes within the date specified, Section 144B(1)(iii)).
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
Check that the notice is in time
No notice under Section 143(2) can be served after 3 months from the end of the financial year in which the return was furnished. A notice served later is a point to raise at the threshold.
Collect the evidence for the return
Books, bank statements, invoices, the audit report and the computation. The notice or the questionnaire that follows lists what is wanted.
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.
Ask for a personal hearing if a variation is proposed
Where a show-cause notice proposes a variation prejudicial to you, you may request a personal hearing, held by video conferencing (Section 144B(6)(vii), (viii)).
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.
- Reference: the notice's reference number and date, your PAN and the period it covers.
- An answer to each point the notice raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point (from the steps for this notice): collect the evidence for the return.
- Where it is filed: e-Proceedings on the income-tax e-filing portal.
- A request for a personal hearing, if you want to be heard before a decision.
If it is ignored
- Failure to comply with the notice 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, the assessment unit serves a show-cause notice under Section 144 and may complete the assessment to the best of its judgment (Section 144B(1)(viii) to (xi)).
- The assessment order under Section 143(3) is due within 12 months from the end of the assessment year (Section 153(1)) and is appealable within 30 days of service of the demand notice (Section 249(2)).
Official sources
Sources checked on 22 October 2026.
- Income-tax Act 1961, section 143 · read 22 October 2026
- Income-tax Act 1961, section 144B · read 22 October 2026
- Income-tax Act 1961, section 153 · read 22 October 2026
- Income-tax Act 1961, section 272A · read 22 October 2026
- e-filing portal help: responding to e-Proceedings · read 22 October 2026
Frequently asked questions
What is an income-tax Section 143(2) notice?
The return has been picked up for scrutiny: the Assessing Officer (or the prescribed income-tax authority) requires you, on the date specified in the notice, to attend or to produce evidence in support of the return. Under faceless assessment the notice comes through the National Faceless Assessment Centre and the response is filed in e-Proceedings.
How much time do I have to act on an income-tax Section 143(2) notice?
The notice states the date — read it from the document. The Act fixes no reply period: the notice states the date (under faceless assessment, the response goes within the date specified, Section 144B(1)(iii)). 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 143(2) notice?
Failure to comply with the notice 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, the assessment unit serves a show-cause notice under Section 144 and may complete the assessment to the best of its judgment (Section 144B(1)(viii) to (xi)). The assessment order under Section 143(3) is due within 12 months from the end of the assessment year (Section 153(1)) and is appealable within 30 days of service of the demand notice (Section 249(2)).
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.