Section 142(1) notice: what it asks for and how to reply
When to reply
By the date in the notice, through e-proceedings on the portal.
If it's missed
It can lead to a best-judgment assessment under section 144 and a penalty for non-compliance.
What to collect from the client
- 1
Documents listed in the notice
Everything the notice asks for (we'll tell you the list).
- 2
Bank statements (full year)
Every account for the year.
- 3
Books of accounts / Tally backup
If you run a business or profession.
General guidance, not legal advice. Every notice is different: go by the section, dates and instructions in the notice itself. Check its DIN with the Authenticate notice/order service on the income tax portal. Section numbers here are from the Income-tax Act, 1961; the Income-tax Act, 2025, in force from 1 April 2026, numbers them differently, so a newer notice may cite another section.
Other income tax notices
Track this notice to its reply-by date
Upload the notice and IntegralChase reads the section, PAN or GSTIN, year, DIN and reply-by date, reminds you 7, 3 and 1 day before, and sends the client this list in one click. First month free, no card.