Income Tax Notice u/s 143(2): Why You Got It and How to Respond

A notice under Section 143(2) of the Income-tax Act, 1961 tells you that your return has been selected for detailed scrutiny. It is not a demand by itself, but it is the start of an assessment where the Assessing Officer can examine your income, deductions and transactions in depth. How you respond at this stage shapes the entire outcome.

Why is a 143(2) notice issued?

Returns are picked up for scrutiny for reasons such as a mismatch between your return and your AIS/26AS, large or unusual deductions, high-value transactions, cash deposits, or random risk-based selection. The notice will usually indicate whether it is a limited or complete scrutiny.

Deadlines you cannot miss

• A 143(2) notice must be served within the time limit prescribed under the Act — always check the date of issue and service.
• Each hearing or information request carries its own response date on the faceless portal.
• Missing dates can lead to a best-judgment assessment and avoidable additions.

How to build a strong reply

Read the notice carefully to identify the exact issue, reconcile your return with your AIS, 26AS and books, and prepare documentary evidence for every point raised. A clear, well-supported submission — filed on time through the faceless system — is far more effective than a rushed, generic reply.

Not sure how serious your notice is? Try our Income Tax Notice Risk Checker for a quick read, or read our guide on how faceless assessment works. You can verify notice details on the official Income Tax e-filing portal.

Need help replying? Our CA and legal team drafts and files scrutiny replies end to end. Book a consultation before your deadline.