Why returns are selected.
Mismatches and risk flags
Differences between the return, AIS and other information.
Large or unusual transactions
High-value property, deposits or deductions.
Specific information
Reports from other agencies or earlier proceedings.
Selection criteria
Cases selected under the year's scrutiny guidelines.
Limited and complete scrutiny.
| Limited scrutiny | Complete scrutiny | |
|---|---|---|
| Scope | Only the issues stated in the notice | The whole return |
| Questions | Focused on those issues | Any aspect of income |
| Extending scope | Only with approval, in set cases | Not needed |
The stages.
Scrutiny notice
The return is selected. See Section 143(2) Response.
Inquiry notices
Requests for documents and explanations. See Section 142(1) Inquiry.
Show-cause or draft
Proposed additions shared for your reply.
Assessment order
With any demand or refund.
Appeal if needed
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.
Why clients trust us with notices.
We read the notice, the AIS and your return together before advising.
Deadlines tracked from the day you send us the notice.
What the notice means, what is at stake and what we recommend.
Most proceedings are handled online, so you never need to travel to India.
Replies and representation by Chartered Accountants.
A written scope and fee before we start.
Scrutiny support 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
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
Scrutiny assessment FAQs.
Return picked for scrutiny?
Send us the notice. We will take you through every stage.
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.