Understanding Section 143(2) Notices: What They Mean and How to Respond

ITR, News & Updates Leave a comment

Hello Dear CA Students,

We are Sharing With You How to Handle a Section 143(2) Income Tax Notice Effectively . So kindly Check Out our http://www.castudynotes.com website and ALL the Best for Your upcoming Exams.

CA STUDY NOTES
Button promoting a Telegram channel for updates and lineups.

Received a Section 143(2) Notice? Here’s What You Should Know

Understanding Section 143(2) Notices: What They Mean and How to Respond

Section 143(2) Income Tax Notice: A Complete Guide

Section 143(2) Notice from the Income Tax Department? Don’t Panic – Read This

How to Handle a Section 143(2) Income Tax Notice Effectively

Receiving Notices under Section 143(2)? Here’s What You Need to Know!

Over the last few days, many clients and fellow professionals have reached out about receiving notices under Section 143(2) of the Income Tax Act. If you’re seeing this, you’re not alone – and there’s no need to panic.
Let’s break it down: 👇

🔍 What is Section 143(2)?
It is a scrutiny notice issued by the Income Tax Department when they want to further verify or examine the details in your filed Income Tax Return (ITR).
This doesn’t mean something is wrong — it simply means the return has been selected for deeper assessment.

⚖️ Legal Validity
✅ Valid if issued within 3 months from the end of the financial year in which the return was filed.
✅ These notices are now served electronically, with assessments conducted under the Faceless Assessment scheme (Section 144B).

If your return was filed in Oct 2024 (for AY 2024–25), notices dated June 2025 are well within time.

📁 What Should You Do?
✅ Step 1: Login to the e-Filing Portal
✅ Step 2: Access the notice under “e-Proceedings”
✅ Step 3: Submit basic documents in support of your ITR before the deadline (usually within 15 days)

🗂️ Recommended Initial Documents to Upload
For businesses, LLPs, and companies:
a. ITR Acknowledgment and Computation
b. Audited Financials & Tax Audit Report
c. Balance Sheet & P&L with Schedules
d. Bank Statements for FY 2023–24
e. Form 26AS + AIS/TIS – reconciled
f. GST returns (if applicable)
g. Supporting docs for deductions, loans, or major credits

🔧 Once a questionnaire is issued, reply to each point with appropriate documentation.
💬 Final Word
This is routine compliance, and with timely, accurate responses — the entire process can be completed smoothly under the faceless mechanism. As CAs, we must guide clients to be proactive rather than reactive.

🔁 Feel free to share this post with your clients or network.

Share this Post with your friends & help them to PASS.

Here all materials, PDFs are provided from various available sources, as we never own them, or scan them, we ar just facilitators, so we are not intentionally violating any laws, still if you feel that something should not be on site, you can contact us through email: infocanotes@gmail.com

JOIN OUR MAILING LIST:

Subscribe to hear from us about new addition to castudynotes.com website and other important stuff.

All PDF which are provided here are for Education purposes only. Please utilize them for building your knowledge. We request you to respect our Hard Work. Our Intention is to provide free Study Materials for all Aspirants and we believe Education Should be free for All, and for the same reason, we gathered everything and assembled at one place.

Disclaimer:-

castudynotes.com does not own this Materials, Test Series or anything we share, neither created nor scanned. we just providing the links already available on Internet. and also we doesn’t Own any trademarks or copyrights of any institute, Teachers and others which we share are purely for Education purpose only and all copyrights and Trademarks lies with the respective Institutes/Comapanies only. We don’t intend to either harm or encash your hard work, if any way you feel that our content violates any Copyrights or any privacy laws or if you have any issue, please let us know at infocanotes@gmail.com and we will definitely try to provide possible solution for the same. Thank you.

kindly Leave a Reply Here