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

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

Key Details of 143(2) Notice

• Sends only to the taxpayer who filed an ITR.
• Contains PAN, Assessment Year (AY), address, date of issue.
• Requests explanations and supporting documents.
• Usually requires a response within 15 days.

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 detailed examination. It means that assessing officer may not be satisfy with the documents provided by you. The department seeks clarification, supporting documents or additional information before completing the assessment.

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

Follow these steps:

• Go to Income Tax Portal.
• Log in using PAN, Aadhaar or User ID.
• After login, open “Pending Actions”
• Select "e-Proceedings."
• Click "For Your Action."
• Open "View Notice / Order."
• Download and review the notice PDF.

Reason For 143(2) Scrutiny Notice

Common Reasons for Scrutiny Selection

1. Major mismatch in AIS and income reported in the ITR.
2. High-Value Transactions that require verification.
3. Mismatch in Form 26AS, Form 16 and the income declared in the return.
4. Unreported crypto transactions.
5. Earlier received notice not answered properly.

How to Reply to a 143(2) Notice Online?

• Log in to the Income Tax Portal and go to Pending Actions > e-Proceedings.
• Open the notice and read all queries carefully and understand exactly what information the department is seeking.
• Click "Submit Response" to start your reply.
• Prepare a point-wise response and collect supporting documents.
• Upload relevant documents. Ensure that the files are:

1. Not password protected
2. Properly named (the file name of attachment should not contain space or any special characters other than hyphen or underscore)
3. Within the portal size limit
4. Scan the document in black and white only, the size must be A4 or letter.
5. If there are multiple page, scan it into a single file but size must not exceed 20MB

• You can submit:

1. Full Response - if all documents are ready.
2. Partial Response - if additional documents need to be uploaded later.

• Review your submission and click Submit.
• Save the transaction number and acknowledgement for future reference.

Conclusion

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