143(2) Scrutiny Notice Explained: How to Check & Reply Online Step-by-Step Guide (AY 2025–26)
Section 143(2) scrutiny notice is a verification notice issued when your ITR is selected for detailed checking. It is not a penalty, but a request for clarification and documents. It is sent via SMS, email, or the income tax portal. Taxpayers must log in to the e-Filing portal, go to e-Proceedings, and submit a response within the given time (usually 15 days). Accurate filing and proper documents help avoid such notices.