143(2) Scrutiny Notice Received: What is it and How to Respond Online?

The Income Tax Department this year is sending electronic notices under Section 143(2) for Assessment Year (AY) 2025–26 to taxpayers through SMS, email, and the income tax portal.

Pro Tip: Want to avoid scrutiny in the first place? Learn How Income Tax Software Detects and Resolves ITR Scrutiny: AI-Based Tax Filing Guide.

Key Details of a 143(2) Notice

Here is a quick overview of what to expect when you receive this notice:

Recipient Sends only to the taxpayer who filed an ITR. To ensure you don't make a filing error that triggers this, read How to Choose the Correct ITR Form for AY 2026-27. (Also note: ITR-3 is available for AY 2026-27: Now Taxpayers Can File ITR-1, 2, 3, 4).
Contents Contains your PAN, Assessment Year (AY), registered address, and the date of issue.
Purpose Requests specific explanations, clarifications, or supporting documents.
Timeline Usually requires a response within 15 days of issuance.

What Is a 143(2) Scrutiny Notice?

A Section 143(2) scrutiny notice is issued by the Income Tax Department only when your ITR is selected for a detailed examination. This generally means the assessing officer may not be fully satisfied with the documents or numbers provided by you in your return.

Before completing the assessment, the department seeks clarification, supporting documents, or additional information to ensure everything is accurate and compliant.

Common Reasons for Scrutiny Selection

Your return might be flagged for a 143(2) scrutiny for several reasons. The most common triggers include:

  • Income Mismatch: A major discrepancy between the AIS (Annual Information Statement) and the income reported in the ITR. To avoid this, always keep the 2 Most Important Documents for ITR Filing in 2026 handy before filing.
  • High-Value Transactions: Significant financial movements or purchases that require official verification.
  • Document Discrepancies: Mismatches between Form 26AS, Form 16, and the income declared in the return. For a complete guide on this, see What Is Form 26AS? How to Check & Download Online for AY 2026-27.
  • Cryptocurrency: Unreported crypto transactions or digital asset gains.
  • Past Non-Compliance: An earlier received notice that was not answered properly or ignored.

Note for Employers and Businesses: Sometimes a mismatch happens from the deductor's end. Ensure your business strictly adheres to the TDS Return Due Date FY 2026-27: Quarterly Filing Dates, New Forms & Penalties Under Income Tax Act 2025 and deducts tax correctly according to the New TDS Rates Chart – FY 2026–27.

How to Check a 143(2) Notice Online in the IT Portal

If you receive an alert about a notice, you can easily view the official document on the IT portal by following these steps:

  1. Go to the official Income Tax Portal.
  2. Log in using your PAN, Aadhaar, or User ID.
  3. After logging in, open the Pending Actions tab.
  4. Select e-Proceedings.
  5. Click on For Your Action.
  6. Open View Notice / Order.
  7. Download and review the notice PDF carefully.

How to Reply to a 143(2) Notice Online

Responding accurately and promptly is crucial. Follow this workflow to submit your explanation online:

  1. Log in to the Income Tax Portal and navigate to Pending Actions > e-Proceedings.
  2. Open the notice, read all queries carefully, and understand exactly what information the department is seeking.
  3. Click Submit Response to start your reply.
  4. Prepare a point-wise response addressing each query and collect your supporting documents.
  5. Upload the relevant documents. Ensure that the files are:
    • Not password protected.
    • Properly named (the file name of the attachment should not contain spaces or any special characters other than a hyphen or underscore).
    • Within the portal's size limit.
    • Scanned in black and white only; the size must be A4 or letter. If there are multiple pages, scan them into a single file but the size must not exceed 20MB.
  6. Select your submission type:
    • Full Response - if all documents are ready.
    • Partial Response - if additional documents need to be uploaded later.
  7. Review your submission and click Submit.
  8. Save the transaction number and acknowledgement for future reference.
Error Rectification: If during the scrutiny response you realize a tax challan was paid incorrectly in the past, don't panic. The Income Tax Department Enables Online Challan Correction Facility which allows you to fix miscategorized payments online. Additionally, to avoid penalties, review the TDS Return Due Date For FY 2026-27: Quarterly Filing Schedule, Challan Due Dates & Penalties.

Conclusion

A Section 143(2) scrutiny notice is not a penalty but an opportunity to explain and verify the information reported in your Income Tax Return. Review the notice carefully, identify the core reason for the scrutiny, submit a clear, point-wise response with supporting documents, and always ensure you meet the specified deadline.

Once you have successfully answered the scrutiny and your assessment is cleared, your pending refunds (if any) will be released. Learn more about how to track this in our guide: Important Points for Faster Processing of Income Tax Refunds: Tips to Get Your ITR Refund Quickly (AY 2026-27).