Notice Types
Section 143(2) · Income Tax Act

ITR 143(2) Scrutiny Notice Reply

A Section 143(2) notice means your Income Tax Return has been selected for scrutiny. The Assessing Officer wants to verify specific items in your return.

What Is a Section 143(2) Notice?

Under Section 143(2) of the Income Tax Act, 1961, the Assessing Officer (AO) can select a filed Income Tax Return for detailed scrutiny to verify the income declared and the deductions, exemptions, and credits claimed. This is served within 6 months from the end of the financial year in which the return was filed.

Receiving a 143(2) notice does not mean you have done something wrong. Returns are selected based on risk parameters, computer-assisted scrutiny selection (CASS), and sometimes at random.

Types of Scrutiny

Limited Scrutiny

The AO examines only specific issues identified in the notice. Your response should address only those issues — do not voluntarily disclose unrelated information.

Complete Scrutiny

The AO examines the entire return in detail. This requires comprehensive documentation of all income, deductions, and exemptions claimed.

Response Deadline

Time Limit

The notice itself will specify a date by which you must respond. Typically, the initial response deadline is 15–30 days from receipt. The AO must complete the scrutiny assessment and pass an order within 12 months from the end of the assessment year.

How to Respond: E-Proceedings

All responses to a 143(2) notice are filed electronically through the Income Tax Portal:

  1. Log in to incometax.gov.in with your PAN.
  2. Go to Pending Actions > E-Proceedings.
  3. Select the relevant notice and click Submit Response.
  4. Upload your supporting documents and written response.

Documents You Will Need

  • A copy of the ITR filed for the relevant assessment year.
  • Form 26AS and AIS (Annual Information Statement) for the year.
  • Salary slips, Form 16, or other income proofs.
  • Bank statements for the full financial year.
  • Investment proofs for all deductions claimed (80C, 80D, HRA, LTA, etc.).
  • Books of accounts, if you have business or professional income.
  • Source of large credits, deposits, or transactions flagged in the notice.
Golden rule for scrutiny replies: Address every specific question raised in the notice. Do not volunteer information beyond what is asked. Be factual, concise, and back every claim with documentary evidence.

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