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A notice under section 143(2) of India’s Income-tax Act, 1961 is a scrutiny notice sent after a return is filed. It asks the taxpayer to attend or provide evidence supporting the return. Under the current rule, the Income Tax Department must serve the notice within three months after the end of the financial year in which the return was furnished. That is the department’s service deadline—not a standard deadline for your reply.
What is a section 143(2) notice?
Section 143(2) gives the Assessing Officer or prescribed income-tax authority a way to examine a return filed under section 139 or in response to a section 142(1) notice. If the authority considers it necessary or expedient to check whether income was understated, a loss overstated, or tax underpaid, it may require the taxpayer to attend or produce evidence in support of the return. Section 143(2), Income-tax Act, 1961
The notice means the return has been selected for scrutiny and the authority wants supporting information. It is not itself a final assessment or a finding that the taxpayer evaded tax.
When must the department serve it?
The current proviso to section 143(2) says: “no notice under this sub-section shall be served on the assessee after the expiry of three months from the end of the financial year in which the return is furnished.” The Income Tax Department’s deadline summary gives the same rule. Income Tax Department notice time limits
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To work out the outside date, identify the financial year in which you actually furnished the return, locate that year’s end, then count three calendar months from that date. For example, a return furnished during FY 2025–26 falls in a financial year ending 31 March 2026; the three-month outside limit is 30 June 2026. Check the actual filing and service dates and the law applicable to the assessment before drawing a conclusion about a particular notice.
The statutory wording is “served.” Do not assume that a notice is timely or late solely from the date you first saw it; the relevant service facts can matter.
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Which Act applies to notices received after 1 April 2026?
The Income-tax Act, 2025 commenced on 1 April 2026, but the date a notice arrives does not alone determine which Act governs it. The Income Tax Department says proceedings for assessment years before commencement continue under the 1961 Act. Its FAQ specifically says scrutiny assessment for AY 2026–27 or earlier continues under the old Act, citing section 536(2)(c). Income Tax Returns FAQs Objective and scope of the New Act FAQs
Accordingly, a notice received after 1 April 2026 may still be governed by section 143(2) of the 1961 Act if it concerns AY 2026–27 or an earlier year. Check the assessment year or tax year named in the communication and the applicable transition rules.
How is a 143(2) notice different from a 143(1)(a) communication?
These communications serve different purposes and ask for different actions:
| Communication | Purpose | What it asks you to do | Workflow |
|---|---|---|---|
| Section 143(2) notice | Scrutiny inquiry to examine the return and seek support for it. | Attend or provide evidence as specified in the notice or proceeding. | Assessment proceeding. |
| Section 143(1)(a) proposed adjustment | Preliminary proposed adjustment during return processing when discrepancies arise between return information and data available to the department. | Respond to the proposed adjustment. | CPC processing communication. |
The department describes the proposed-adjustment process in its guidance on section 143(1)(a) prima facie adjustments. A 143(1)(a) communication is not the same as a scrutiny notice under section 143(2).
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What should you check and where do you respond?
- Open the notice and confirm the details. Check the assessment year, section cited, issue and service dates, requested evidence, and the date set for attendance or response.
- Review the related proceeding on the e-Filing portal. The department says notices can be viewed and answered through e-Proceedings, including by submitting attachments. The portal also displays the proceeding’s status and available action options. See the department’s e-Proceeding guidance.
- Follow the date and instructions for your case. Section 143(2) provides for a date specified in the notice. The three-month rule limits when the department may serve the notice; it does not set your response period. The reviewed official guidance does not establish one universal number of days for every response.
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