Section 143(2) Scrutiny Notice: A Complete Response Guide
Notice at a Glance Parameter Details Notice type Scrutiny assessment selection — full or limited What it means Your return has been selected for detailed examination Time limit for issue Within 3 months from end of FY in which return was filed Example ITR filed on 31 July 2025 → notice must be issued by […]
Section 131 Summons: Rights, Response, and Strategy
Notice at a Glance Parameter Details Notice type Summons — to appear before AO or produce documents Who can issue it? AO, Commissioner, and other specified authorities What it requires Personal appearance, production of books, or both Can assessee send a representative? Yes — an authorised representative (CA, advocate) can appear Is it compulsory? Yes […]
Section 133(6) Notice: The Third-Party Information Trap
Notice at a Glance Parameter Details Who receives this notice? Third parties — banks, CA firms, registrars, employers, brokers Can assessee also receive it? Yes — sometimes issued to the assessee directly about specific transactions What it demands Books, documents, statements, or information about specific transactions Time limit for compliance As specified — typically 15–30 […]
Section 142(1) Notice: Responding to Scrutiny Information Requests
Notice at a Glance Parameter Details Notice type Preliminary inquiry or demand for documents When issued Before or during scrutiny assessment Three purposes of 142(1) (a) Asking non-filer to file return (b) Asking for books/accounts (c) Demanding specific information Time limit to issue Must be within assessment completion time limit Reply deadline As specified in […]
Section 148A(b) Notice: How to Reply and Win
Notice at a Glance Parameter Details Notice type Show-cause before reassessment What it asks Why notice under Section 148 should not be issued Minimum reply time 7 days from date of service Maximum reply time 30 days from date of service AO must pass order within 1 month from receiving reply Time limit — income […]