Chartered Accountants in India, working with clients across the UK

+91 9819 000 511 clientdesk@savlagroup.in nainitsavla@savlagroup.in
Book a consultationBook a call
Section 142(1) Inquiry
Income Tax · Section 142(1)

Section 142(1) inquiry:the officer's questions.

A section 142(1) notice is how an officer asks for information: to file a return, produce accounts and documents, or answer a questionnaire. It often comes during scrutiny, but can come on its own. Missing the deadline can lead to a best judgment assessment and penalties, so replies matter.

Reply to my 142(1) notice
Questionnaires answeredFees agreed in writingDeadlines met
Asks forReturn, accounts, information
DeadlineStated in the notice
If ignoredBest judgment and penalty
ResponsePoint-by-point reply

What a 142(1) notice can ask for.

Return

File a return

Where no return has been filed for the year.

Accounts

Produce accounts and documents

Books, bank statements, contracts and other records.

Information

Answer questions

A questionnaire on specific items in your return.

Statement

Statement of assets and liabilities

In some cases, with prior approval.

Old and new section numbers

From 1 April 2026 the Income-tax Act, 2025 has renumbered these provisions. Notices for tax years before 2026-27 still refer to the Income-tax Act, 1961 sections, which is why this page uses them. We check which Act applies to your notice.

If you do not reply.

AssessmentBest judgment assessment

The officer can assess on the information available. See Section 144 Best Judgment.

PenaltyPenalty for non-compliance

A penalty can be imposed for each failure to comply.

ProsecutionIn serious cases

Wilful failure can lead to prosecution.

How we reply.

01
Read

List each question

And the documents needed for each.

02
Collect

From you or your team

Securely, with a clear checklist.

03
Draft

Point-by-point reply

With indexed attachments.

04
File

Before the deadline

Or request an adjournment with reasons.

Why clients trust us with notices.

Every notice read in full

We read the notice, the AIS and your return together before advising.

Replies on time

Deadlines tracked from the day you send us the notice.

Plain-English explanation

What the notice means, what is at stake and what we recommend.

Faceless and online

Most proceedings are handled online, so you never need to travel to India.

Chartered Accountants

Replies and representation by Chartered Accountants.

Fees agreed in writing

A written scope and fee before we start.

142(1) replies for clients across the UK.

We handle Indian income tax notices for NRIs, returning Indians and UK-owned businesses throughout the UK. Faceless proceedings are online, so it makes no difference where you live.

London

City of LondonCanary WharfHarrowWembleySouthallHounslowIlfordEast HamCroydonEdgware

South East

ReadingSloughMilton KeynesOxfordWatfordLutonCrawleyGuildford

Midlands

BirminghamLeicesterCoventryNottinghamWolverhamptonDerbyNorthampton

North of England

ManchesterLeedsBradfordSheffieldLiverpoolNewcastlePreston

East and South West

CambridgePeterboroughBristolSwindonSouthamptonBath

Scotland, Wales, NI

EdinburghGlasgowAberdeenDundeeCardiffSwanseaBelfast

Section 142(1) FAQs.

A notice asking you to file a return, produce accounts or documents, or provide information the officer needs for assessment.
The officer can make a best judgment assessment, and penalties can apply.
Yes, an adjournment can be requested online with reasons, though it is at the officer's discretion.
If they are relevant to Indian income, yes. We help you provide them in a usable form.

Received a section 142(1) notice?

Send it to us. We will list what is needed and reply on time.

Reply to my 142(1) notice+91 9819 000 511

This page is general guidance based on the Income-tax Act, 2025 and the rules and return forms as they stand. It is not legal or financial advice for your situation. Forms, eligibility and due dates can change each year, so please check with us before filing.