Responding to Notice Under Section 143(2) of the Income Tax Act.
Professional Scrutiny Assessment Support.
A notice under Section 143(2) means your income tax return has been selected for scrutiny by the Income Tax Department. This is a verification process to examine the accuracy of income, deductions, exemptions, and disclosures made in your return.
While a Section 143(2) notice does not automatically mean wrongdoing, an incorrect or delayed response can lead to additions, penalties, and prolonged assessment proceedings.
At N D Savla & Associates, we help taxpayers respond to Section 143(2) notices with clarity, accuracy, and complete legal compliance.
What Is a Section 143(2) Notice ?
A Section 143(2) notice is issued when the Assessing Officer requires further information to:
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Verify income reported in the return
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Examine deductions, exemptions, or losses claimed
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Validate capital gains, investments, or expense claims
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Conduct a detailed or limited scrutiny assessment
This notice initiates a formal assessment and requires timely and structured responses.
Common Reasons for Receiving a 143(2) Notice:
Scrutiny notices are commonly issued due to:
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High-value transactions reported in AIS or Form 26AS
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Large deductions under Chapter VI-A
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Capital gains or share transactions
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Mismatch between return data and third-party information
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Business losses or significant expense claims
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Foreign income or assets disclosure
Each case requires a fact-specific and well-documented response.
How to Respond to a Section 143(2) Notice ?
-Review the Notice Carefully
We examine the scope of scrutiny, assessment year, jurisdiction, and compliance timeline.
-Understand the Issues Raised
Notices may be for limited scrutiny or complete scrutiny. Identifying this early avoids unnecessary disclosures.
-Prepare Accurate Documentation
This may include:
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Bank statements and reconciliations
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Capital gains workings and contract notes
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Proof of deductions and exemptions
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Books of accounts and expense details
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Investment and loan documentation
-Draft Clear, Legally Sound Replies
We prepare structured responses that directly address the Assessing Officer’s queries without over-disclosure.
-Submit Responses on the Income Tax Portal
All replies are filed through the e-Proceedings section with proper tagging and supporting documents.
-Representation During Assessment
We handle follow-up hearings, clarifications, and submissions until the assessment is completed.
Our Section 143(2) Notice Services :
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Review and analysis of scrutiny notice
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Documentation planning and compliance strategy
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Drafting replies and explanations
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Filing responses on the income tax portal
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Representation before the Assessing Officer
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Assistance with assessment order, rectification, or appeal if required
Our approach focuses on accuracy, control, and closure.
Who We Assist ?
We regularly handle Section 143(2) scrutiny matters for:
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Salaried individuals and professionals
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Business owners and partnerships
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Startups and private limited companies
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NRIs and foreign income cases
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High-value transaction assessments
Why Choose N D Savla & Associates ?
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Experienced Chartered Accountants in scrutiny assessments
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Strong command over income tax procedures
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Clear communication and structured timelines
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Practical, risk-aware approach
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Trusted by clients across Mumbai and India
We don’t complicate scrutiny. We manage it.
Act Early. Respond Right.
A Section 143(2) notice comes with strict timelines. Delayed or incorrect responses can lead to adverse assessment orders.
If you’ve received a scrutiny notice—or expect one—get professional support before replying.
Talk to our tax assessment team today.
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