An income tax scrutiny notice is a notice under section 143(2) of the Income-tax Act, 1961. It means the department has picked your return for a detailed check, called scrutiny assessment. An Assessing Officer will ask for proof of your income, claims and deductions, then pass an order. You can reply online, by the date given in the notice.
What is an income tax scrutiny notice?
When you file your return, the department first processes it under section 143(1). That is a quick check by computer, with no detailed scrutiny. Its result is the 143(1) intimation.
A scrutiny notice is different. It is the start of a full check of your return. The law says the officer sends it when he thinks it is needed to make sure you have not:
- shown less income than you earned,
- claimed a bigger loss than you had, or
- paid less tax than you owe.
The notice asks you, on a date given in it, to support your return with evidence. You can reply online through e-Proceedings on the e-filing portal.
By itself, a scrutiny notice is not a penalty or a finding against you. It means your return will be checked in detail.
Scrutiny assessment under section 143(3): how it works
Scrutiny assessment is the full process that the 143(2) notice starts. It ends with an assessment order under section 143(3).
| Step | What happens |
|---|---|
| 1. Notice under section 143(2) | Your return is picked for scrutiny. The notice may come from the National Faceless Assessment Centre (NaFAC) or from another income tax authority |
| 2. Questions under section 142(1) | The officer asks for accounts, documents or information on the points being checked |
| 3. Your replies | You upload replies and documents on the portal. You can ask for more time if you need it |
| 4. Hearing, if any | A video hearing is possible only if the officer has marked the notice for it |
| 5. Order under section 143(3) | The officer works out your income and tax by an order in writing. It may accept your return, or add income and raise a demand |
Limited scrutiny and complete scrutiny
The department uses both terms. In limited scrutiny, the check stays on the issues named in the notice. In complete scrutiny, the officer can look at the whole return. Read your notice to see which kind it is and which issues it names.
143(2), 143(3) and 142(1): the difference
These three numbers come up together, and people mix them up.
| Section | What it is | When you see it |
|---|---|---|
| 143(2) | The notice that picks your return for scrutiny | First |
| 142(1) | A notice asking you to file a return, or to produce accounts, documents or information | Can come during scrutiny, or where no return was filed |
| 143(3) | The final scrutiny assessment order | At the end |
In short, 143(2) starts scrutiny, 142(1) asks questions, and 143(3) is the result.
Income tax scrutiny time limit
There are two time limits: one for the notice and one for the final order.
- Notice under section 143(2): it must be served before three months pass from the end of the financial year in which you filed the return.
- Order under section 143(3): it must be passed within 12 months from the end of the assessment year. The period is longer in some cases, for example when the case is sent to a Transfer Pricing Officer.
| You filed your return in | Last date to serve the 143(2) notice | Last date for the scrutiny order (normal case) |
|---|---|---|
| July 2025 (for AY 2025-26) | 30 June 2026 | 31 March 2027 |
| July 2026 (for AY 2026-27) | 30 June 2027 | 31 March 2028 |
These dates come from the Income Tax Department's own table of time limits, updated to the Finance Act, 2026. The CBDT scrutiny guidelines for 2026-27 also give 30 June 2026 as the last date for notices on returns filed in 2025-26.
Some older pages, including an older department FAQ, still say six months. That was the rule before the Finance Act 2021 cut it to three months.
How many years of ITR can be scrutinised?
A scrutiny notice under section 143(2) can only reach you within that three-month window after the financial year you filed in. So normal scrutiny covers only your most recent returns. An older year can be opened again only through reassessment under section 148, which is a separate process with its own rules.
How to check if your ITR is under scrutiny
- Log in at incometax.gov.in.
- Go to Dashboard > Pending Actions > e-Proceedings.
- Look for a notice under section 143(2) or 142(1) for your return.
If you got a letter or email that says your return is under scrutiny, check it before you do anything else. Every genuine notice carries a DIN (Document Identification Number). You can check the DIN on the e-filing portal without logging in. A notice without a DIN is not valid, and you do not need to reply to it.
What to do when you get a 143(2) notice
- Check the DIN. Confirm the notice is genuine, as above.
- Note the date. The notice names the date by which you must respond. Put it in your calendar.
- Read what it asks. See whether it is limited or complete scrutiny, and which issues it names.
- Collect your proof. Bank statements, bills, rent receipts, investment proofs, capital gains statements, and anything else behind the figures in your return.
- Check your AIS. Your Annual Information Statement shows the information the department holds about you. Log in and open it from the Dashboard, or from e-File > Income Tax Return > View AIS. Compare it with your return. If an entry in the AIS is wrong, you can give feedback on it.
- Reply on the portal. Upload your reply and documents under Pending Actions > e-Proceedings.
- Ask for more time if needed. The portal lets you seek an adjournment. Ask before the date passes.
- Let someone reply for you, if you want. You can add an Authorised Representative on the portal to respond for you. You do not need to share your password.
Keep your reply to the points asked. Answer each one with the document that supports it.
What happens if you do not reply
Not replying makes things worse, not better.
- Best judgment assessment. If you do not comply with a 143(2) or 142(1) notice, the officer can make a best judgment assessment under section 144. That means the officer decides your income from the material he has, without your reply.
- Penalty. Under section 272A(1)(d), the penalty for not complying with a notice under 142(1) or 143(2) is ₹10,000 for each failure.
If you cannot reply in time, ask for an adjournment on the portal instead of staying silent.
Why returns are picked for scrutiny
The Central Board of Direct Taxes (CBDT) issues guidelines each year on which returns must be picked for complete scrutiny. The guidelines issued in June 2026 cover returns filed in financial year 2025-26. They list six kinds of case:
| Category | In plain words |
|---|---|
| Survey | A survey under section 133A was done on the taxpayer |
| Search or requisition | A search under section 132, or a requisition under section 132A |
| Returns filed after a section 148 notice | The return was filed in response to a reassessment notice |
| Exemption without registration | A trust or institution claimed an exemption or deduction after its registration or approval (such as 12A, 12AB or 10(23C)) was refused or withdrawn |
| Recurring additions | Income was added in an earlier year on the same issue, and the addition was more than ₹50 lakh in eight metro charges (Ahmedabad, Bengaluru, Chennai, Delhi, Hyderabad, Kolkata, Mumbai, Pune) or more than ₹20 lakh elsewhere |
| Tax evasion information | A law enforcement, intelligence or regulatory agency has given specific information about tax evasion for that year |
These guidelines list the cases that must be picked. They do not say a return outside these six cannot be picked.
How to lower the chance of scrutiny
No one can promise that your return will not be picked. What you can control is how well your return matches the facts. Our suggestions:
- Report all your income, including interest and capital gains, not only salary.
- Before filing, compare your return with your AIS. If the AIS is wrong, give feedback on the portal rather than ignoring the mismatch.
- Keep proof for every deduction and claim, because you may be asked for it.
- Reply to any earlier notice or intimation on time.
Income tax scrutiny for salaried employees
The rules are the same for a salaried person as for anyone else. The same notice, the same time limits and the same portal apply. The officer asks for proof of the points named in the notice. For a salaried person that can mean things like Form 16, salary slips, bank statements and the proofs behind deductions claimed.
Which law applies to your scrutiny
The Income-tax Act, 2025 came into force on 1 April 2026. For any tax year that began before that date, the old 1961 Act still applies, even if the notice or order comes after 1 April 2026. The CBDT's 2026-27 scrutiny guidelines are themselves issued under this rule. That is why this page uses 1961 Act section numbers such as 143(2), 143(3) and 142(1).
Need help with a scrutiny notice?
A scrutiny reply can take a lot of work, because every figure may need proof. If you want someone to handle it, see our income tax notice reply service. Scrutiny and reassessment start from ₹19,999 + GST. We read your notice first and give you a fixed quote, with the timeline agreed in the quote. We act as your Authorised Representative on the portal, so you never share your password, and we attend the hearings. A chartered accountant checks every reply before it is submitted.
If the officer passes an order you disagree with, our appeal plan covers an appeal against it. The free notice reply for returns FilingSetu filed covers Simple and Correction notices only. It does not cover scrutiny.
Frequently asked questions
What is an income tax scrutiny notice?
It is a notice under section 143(2) of the Income-tax Act, 1961. It tells you that your return has been picked for a detailed check, and asks you to support it with evidence by the date in the notice.
What is scrutiny assessment under section 143(3)?
It is the detailed check of your return that starts with a 143(2) notice. At the end, the Assessing Officer passes a written order under section 143(3) that fixes your income and tax.
How can I tell if my ITR is under scrutiny?
Log in to the e-filing portal and go to Dashboard > Pending Actions > e-Proceedings. A notice under section 143(2) there means your return is under scrutiny. Check the DIN on any notice you receive.
What is the time limit for a scrutiny notice under section 143(2)?
The notice must be served before three months pass from the end of the financial year in which you filed the return. For a return filed in July 2026, that is 30 June 2027.
What is the time limit for a scrutiny assessment order?
For AY 2022-23 onwards, the order must be passed within 12 months from the end of the assessment year. For AY 2026-27, that is 31 March 2028 in a normal case.
How many years of ITR can be scrutinized?
Normal scrutiny under section 143(2) covers only a recent return, because the notice must come within three months after the financial year you filed in. An older year can be opened again only through reassessment under section 148, which has its own rules.
What is the difference between section 142(1) and section 143(2) in the Income Tax Act?
A 143(2) notice picks your return for scrutiny. A 142(1) notice asks you to file a return, or to produce accounts, documents or information. It can come during scrutiny.
How to avoid income tax scrutiny?
No one can guarantee it. Report all your income, match your return with your AIS before filing, keep proof for every claim, and reply to earlier notices on time.
What happens if I do not reply to a 143(2) notice?
The officer can make a best judgment assessment under section 144, deciding your income without your reply. There is also a penalty of ₹10,000 for each failure to comply, under section 272A(1)(d).
Can I get more time to reply to a scrutiny notice?
Yes. The e-Proceedings screen lets you seek an adjournment. Ask before the reply date passes.
Do I have to go to the income tax office for scrutiny?
You reply online through e-Proceedings on the e-filing portal. A video hearing can be requested only if the officer has marked the notice for it. If your notice asks you to attend in person, follow what it says.
Is a scrutiny notice the same as a 143(1) intimation?
No. A 143(1) intimation is the result of a quick computer check of your return. A 143(2) notice starts a detailed check by an officer.
Hinglish mein sawaal
Scrutiny notice aaya hai, kya karein?
Pehle DIN check kijiye. Phir notice mein di gayi date note kijiye, maange gaye documents ikattha kijiye, aur portal par Pending Actions > e-Proceedings mein jawab upload kijiye.
143(2) notice ki time limit kya hai?
Return jis financial year mein file hua, us year ke khatam hone ke 3 mahine ke andar notice aana chahiye. July 2026 mein file hue return ke liye yeh 30 June 2027 hai.
Last reviewed: 27 September 2026
FilingSetu is the brand of ANR Consultancy, a partnership firm.
GSTIN: 07ACOFA0324K1ZG
This page explains the law as it stands on the review date. It is not advice on your specific case.
