If you received a section 143(2) scrutiny notice, authenticate it on the Income Tax e-Filing portal, note the response date and download the exact return and documents for that assessment year. A 143(2) notice means the return has been selected for scrutiny; later information may be sought through section 142(1). For AY 2026-27 and earlier, the Income Tax Department confirms the proceeding continues under the 1961 Act despite the 2025 Act taking effect from 1 April 2026.
What this means for you
Do not submit a broad narrative before understanding what the notice actually asks.
Who this applies to
Taxpayers with genuine e-Proceedings scrutiny notices, including salaried, investor and business returns.
Why this problem happens
Scrutiny examines correctness and genuineness of return claims. Selection alone does not prove wrongdoing.
What should be checked immediately
Use an indexed checklist rather than scattered messages. The exact documents vary by issue, but the records below should be under business control before any filing, correction or response.
| Document | Why needed | Control |
|---|---|---|
| 143(2) notice | Defines proceeding | Authenticate |
| 142(1), if issued | Defines information request | Answer item-by-item |
| ITR + computation | Baseline position | Reconcile |
| AIS/26AS | Third-party/tax-credit data | Explain differences |
| Proofs | Substantiate claims | Index and upload |
What to do now
Create a notice matrix: query → amount/transaction → return schedule → evidence → explanation. Upload relevant, indexed records and retain the response acknowledgement.
Practical hypothetical example
A notice asks about house-property loss and securities transactions. The response pack should reconcile those two issues separately rather than sending every bank statement without an index.
What happens if this is ignored
Non-response can lead to assessment based on available material and further procedural consequences.
What TargoLegal checks before filing or responding
TargoLegal authenticates the notice and maps ITR/AIS/26AS/supporting documents to each query before the taxpayer approves the response.
What the customer should approve and receive
Before filing or response
Receive the issue summary, pending-document list, proposed figures/treatment, deadline and payment impact. Material assumptions should be visible.
After submission
Receive the filed return/form or response, government acknowledgement, payment proof and a short open-items list.
Do not make the handover or correction harder
Statutory deadlines continue.
Keep portal access under business control.
Rebuild from source records and prior filings.
Every completed filing should leave an official trail.
What to send for a first review
Send the notice PDF and response date for preliminary document mapping; do not wait for the original filer if time is running.
Related questions
How do I know the filing or response is actually complete?
Look for the official acknowledgement/status on the relevant government portal and retain the filed copy. A payment receipt or provider message is not enough.
Should I share my portal password with a new provider?
Prefer official authorisation, secure reset and business-controlled access. Do not send passwords or OTPs through uncontrolled chats.
Can I blame the previous adviser in the government response?
A statutory response should focus on facts, law and evidence. Private responsibility with a provider is a separate issue unless legally relevant.
What should I approve before filing?
You should receive a concise summary of figures, differences, payment/correction proposed and unresolved risks before submission.
What should I keep afterwards?
Keep the filed form/return, acknowledgement, payment proof, reconciliation and any response/order in a business-controlled archive.
Official sources used
Legal and portal claims were anchored to the official references below. Forums and customer complaints were used only to understand real-world confusion, never as legal authority.
TargoLegal Research and Editorial Desk · Last legally reviewed: 18 August 2026. Recheck live forms, notifications, portal workflows and response dates immediately before acting.
