
<p class="wp-block-paragraph"> Hello Dear CA Students,</p>



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<p class="wp-block-paragraph"><em>We are Sharing With You How to Handle a Section 143(2) Income Tax Notice Effectively . So kindly Check Out our www.castudynotes.com website and ALL the Best for Your upcoming Exams.</em></p>
<cite>CA STUDY NOTES</cite></blockquote>


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<p class="wp-block-paragraph"><strong>Received a Section 143(2) Notice? Here&#8217;s What You Should Know</strong></p>



<p class="wp-block-paragraph"><strong>Understanding Section 143(2) Notices: What They Mean and How to Respond</strong></p>



<p class="wp-block-paragraph"><strong>Section 143(2) Income Tax Notice: A Complete Guide</strong></p>



<p class="wp-block-paragraph"><strong>Section 143(2) Notice from the Income Tax Department? Don’t Panic – Read This</strong></p>



<p class="wp-block-paragraph"><strong>How to Handle a Section 143(2) Income Tax Notice Effectively</strong></p>



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<p class="wp-block-paragraph"><strong>Receiving Notices under Section 143(2)? Here’s What You Need to Know!</strong><br></p>



<p class="wp-block-paragraph">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&#8217;re seeing this, you’re not alone – and there’s no need to panic.<br><strong>Let’s break it down: ð</strong><br><br>ð <strong>What is Section 143(2)?</strong><br>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).<br>This doesn’t mean something is wrong — it simply means the return has been selected for deeper assessment.<br><br>âï¸<strong> Legal Validity</strong><br>â Valid if issued within 3 months from the end of the financial year in which the return was filed.<br>â These notices are now served electronically, with assessments conducted under the Faceless Assessment scheme (Section 144B).<br><br>If your return was filed in Oct 2024 (for AY 2024–25), notices dated June 2025 are well within time.<br><br>ð <strong>What Should You Do?</strong><br>â Step 1: Login to the e-Filing Portal<br>â Step 2: Access the notice under “e-Proceedings”<br>â Step 3: Submit basic documents in support of your ITR before the deadline (usually within 15 days)<br><br>ðï¸ <strong>Recommended Initial Documents to Upload<br>For businesses, LLPs, and companies:</strong><br>a. ITR Acknowledgment and Computation<br>b. Audited Financials &; Tax Audit Report<br>c. Balance Sheet &; P&;L with Schedules<br>d. Bank Statements for FY 2023–24<br>e. Form 26AS + AIS/TIS – reconciled<br>f. GST returns (if applicable)<br>g. Supporting docs for deductions, loans, or major credits<br><br>ð§<strong> Once a questionnaire is issued, reply to each point with appropriate documentation.<br>ð¬ Final Word</strong><br>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.<br><br>ð Feel free to share this post with your clients or network.<br><br></p>



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