What a 143(2) notice means.
The notice says your return will be examined in detail, and may list the issues for limited scrutiny. It must generally be served within three months from the end of the financial year in which the return was filed. A notice served late can be challenged.
It is usually followed by inquiry notices asking for documents. See Scrutiny Assessment for the full process.
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.
First steps.
- Check the date of serviceAgainst the time limit for issuing the notice.
- Note the typeLimited scrutiny with specific issues, or complete scrutiny.
- Read the issuesWhat exactly the officer wants to examine.
- Gather the fileReturn, computation, AIS and documents for each issue.
- Update contact detailsSo you receive every follow-up notice.
- Plan the repliesWith deadlines for each stage.
How we manage it.
Validity and issues
Time limits, jurisdiction and the scope of scrutiny.
Evidence for each issue
Organised and indexed.
Each notice that follows
Clear, complete and on time.
Show-cause or draft order
Every proposed addition answered.
The final order
And next steps, including appeal.
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.
143(2) responses 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
Section 143(2) FAQs.
Received a section 143(2) notice?
Send it with your return. We will check it and manage the assessment.
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.