Section 143(2) scrutiny notice: documents to collect and how to reply
When to reply
By the date in the notice, through e-proceedings. Later notices under 142(1) usually follow with specific questions.
If it's missed
The assessment can be completed on the information the department already has, without your side.
What to collect from the client
- 1
Bank statements (full year)
Every account, 1 April to 31 March.
- 2
Books of accounts / Tally backup
Ledgers, trial balance, P&L and balance sheet.
- 3
Purchase and sales invoices
For the year under scrutiny, or the ones the notice asks about.
- 4
Investment and deduction proofs
80C, 80D, home loan and any other deductions claimed.
- 5
Capital gains statements
Broker P&L, CAMS/KFintech, property deeds, if any.
- 6
Large cash deposits or unusual credits? question
Explain the source of any large deposits during the year.
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.