Income Tax Notice under Section 143(2)

Expert assistance to address scrutiny notice under Section 143(2)

Scrutiny Plan

Service Included

  • Expert CA assistance
  • Expert evaluation of the notice
  • Guidance on next steps to be taken

₹ 499 (+ taxes)

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Plan Description

What does the plan include?

Once you buy the plan, a ClearTax CA will get in touch with you. The CA will review and evaluate the tax notice you’ve received and guide you on the next steps to be taken.
If you wish to take the CA’s help to address the notice, the CA will quote a fee for the same. The amount paid towards the Scrutiny Plan will be included in the CA fee.

Who should take this plan?

Anyone who has received a notice under Section 143(2).

The Income Tax Department issues this notice when it wants to make sure:

  • You have not under-reported your income
  • You have not claimed too much loss
  • You have not underpaid tax

Usually, you are asked to provide evidence or basis to support your return. We will help you understand what the notice asks for, what evidence you should furnish and how to make sure the notice is properly addressed.

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FAQs

What happens after you submit the information that was asked?

The tax department will make an assessment of your total income or loss and recalculate the tax payable by you or refund due to you based on the documents submitted by you.

What is the time limit within which the income tax department can issue this notice?

This notice can be issued within 6 months after the end of the financial year in which return is submitted. For example if return was submitted on 30th June 2015, notice under section 143(2) can be issued by 30th September 2016. Which is 6 months from the end of 31st March 2016 (end of FY 2015-16 in which return is submitted). When return is revised, the time limit for issuing notice is calculated from date of submission of revised return. Suppose the return submitted above on 30th June 2015, was revised on 30th April 2016. In this case notice under section 143(2) can be issued by 30th September 2017 ( 6 months from end of FY 2016-17 in which revised return is submitted).

Is this notice issued online via email?

You may receive this notice via email. The income tax department has launched email based assessment for paperless scrutiny of income tax returns in some cities for non-corporate taxpayers. The notice is sent to taxpayer in a pdf format on the email id mentioned in the return. All email exchange between the department and taxpayer is also be copied to e-assessment@incometax.gov.in. In such a case you may be offered to complete the entire proceedings online. No physical visit to the tax department will be required by the taxpayer.

What are the penalties for non-compliance with notice under section 143(2)?

If the taxpayer fails to provide the details asked for in the notice, best judgement assessment without involving the taxpayers can be made by the department. Penalty of Rs 10,000 may also apply [as per section 271(b)].

Who can issue notice under section 143(2)?

The Assessing Officer or the prescribed income tax authority can issue this notice.

Can I receive notice under section 143(2) when I did not submit my return?

No, notice under section 143(2) is only issued after your return is submitted.

Notice under section 142 may also accompany notice under section 143(2)?

When income tax department issues notice under section 143(2) it may also issue a notice under section 142. As per section 142 the taxpayer may have to provide accounting records and details of assets and liabilities etc.