How to respond to a scrutiny notice (Section 143(2))

A 143(2) notice means your return has been selected for detailed examination, where the assessing officer will verify the claims, income and deductions in it. It doesn't automatically mean wrongdoing — returns are picked for scrutiny on various criteria, including at random.

Scrutiny is largely conducted through the faceless assessment system, online and without in-person meetings. Communications and your responses happen on the income tax portal, which makes responding promptly and completely, with documents uploaded, essential.

The notice and subsequent questionnaires specify what the officer wants to verify — particular deductions, a source of income, a transaction. Focus your response on exactly those points, with the supporting evidence (bank statements, proofs, computations) for each.

Reply within the deadlines, address every point raised, and provide genuine documentation. Incomplete or late responses can lead to an adverse assessment (best-judgment), which is harder to undo. Honesty and completeness are your best position.

For anything beyond a simple query — significant amounts, complex transactions, or where the officer proposes additions — professional representation helps you present the facts correctly and protect your position. It's worth getting advice early rather than after an adverse order.