Scrutiny Assessment under Section 143(2)
What a scrutiny notice actually means, and how to respond calmly and correctly
A notice under Section 143(2) means your return has been selected for detailed scrutiny, a request to substantiate what you filed, not a finding that you did anything wrong. Selection is often risk-based or random, and the assessment is now conducted faceless under Section 144B (Section 273 of the 2025 Act). You have the right to know the issues, to respond in writing through the e-proceedings system, to be represented by a Chartered Accountant, and to seek reasonable time. Many scrutiny cases close with no addition where records are in order.
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Guidance, not advice. We explain the rules, we don't assess your situation. Always seek financial or tax advice from your accountant, or contact Income Tax Department. Read our editorial scope →
What a 143(2) notice is, and is not
Section 143(2) is the gateway to scrutiny assessment: it tells you the department wants to examine your return in detail. It is not an accusation. Selection can be risk-based (flagged by data analytics, mismatches in AIS/TIS or 26AS, high-value transactions) or random. Scrutiny can be limited (specific issues) or complete (the whole return). The assessment is faceless under Section 144B, conducted through the National Faceless Assessment Centre, so there is no in-person visit, everything happens through the portal.
Your rights and the timeline
You are entitled to know which issues are under scrutiny, to respond in writing through e-proceedings, to be assisted or represented by a Chartered Accountant or authorised representative, and to request reasonable additional time where the deadline is tight. A 143(2) notice must be served within the prescribed period after the financial year in which the return is filed. Keep every submission and acknowledgement.
tipRespond, never ignore. A documented, on-time reply through e-proceedings is what closes scrutiny cleanly; silence escalates it to best-judgment assessment under Section 144.
What to assemble before you respond
Build the file before you write the reply, and route it through your CA rather than sending scattered documents.
- The return, computation and Form 26AS / AIS / TIS for the year
- Bank statements for all accounts, reconciled to receipts
- Invoices, contracts and proof of major expenses claimed
- Explanation and proof for any cash deposits or high-value transactions flagged
- Working papers for capital gains, presumptive turnover or any special-rate income
Keep it in proportion
Scrutiny is serious but it is still a discussion about numbers and proof. Treat it like an intensive review, not a criminal matter. If the stress is affecting you, the human side of this is covered in our guide to the mental toll of tax notices, and free helplines (KIRAN 1800-599-0019, Tele-MANAS 14416) are there. This is general information, not advice for your specific case, engage a professional early for scrutiny.
warningIf you ignore the notice, the officer can complete a best-judgment assessment under Section 144 on the information available, which is almost always worse than engaging.
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Calculators
Source / notes
- Income-tax Act 1961 s.143(2) (Income-tax Act 2025 ss.270-271)
- Income-tax Act 1961 s.144B faceless assessment (2025 Act s.273)
- Income-tax Act 1961 s.144 best-judgment (2025 Act s.271)
Frequently asked questions
Does a 143(2) notice mean I am in trouble?+
No. It means your return was selected for a closer look, often by risk-based analytics or at random. Many scrutiny cases end with no addition where your records support what you filed. It is a request to show your working, not a finding of wrongdoing.
Will officers come to my home or office?+
No. Scrutiny is faceless under Section 144B, conducted through the National Faceless Assessment Centre. Everything happens through the e-proceedings system on the portal, you upload documents and written explanations; there is no in-person visit for a faceless scrutiny.
Can I get more time to respond?+
Yes, you can request reasonable additional time through e-proceedings where the deadline is tight, and a Chartered Accountant can do this for you. What you must not do is ignore the notice, missing it lets the officer complete a best-judgment assessment under Section 144 on the information they have.
Do I need a CA for a scrutiny notice?+
For a limited-scrutiny notice on a single clear issue you may manage yourself, but for complete scrutiny or anything involving cash deposits, capital gains or large expenses, engage a Chartered Accountant early. You do not have to face it alone, and the professional fees are a deductible business expense.
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