General Notice under section 143(2)

A Section 143(2) notice means the assessing officer has selected your return for scrutiny. This is not a demand for payment, but it does require you to respond with supporting documents.

WHAT IT MEANS:
The ITD has flagged your return for closer examination. Common reasons include:
- High deductions or exemptions claimed relative to income
- Capital gains mismatch between your return and broker/CAMS data
- Inconsistency in income figures vs TDS data in 26AS or AIS
- Return selected under risk-based or random selection criteria

TIMELINE:
A 143(2) notice must be issued within 3 months from the end of the financial year in which you filed the return. Once issued, the final assessment order must come within 12 months from the end of the assessment year under review.

WHAT YOU MUST DO:
1. Check the notice: verify your PAN, assessment year, and the Document Identification Number (DIN) on the notice is valid (search on incometaxindiaefiling.gov.in)
2. Respond before the deadline on the notice (typically 30 days)
3. Gather supporting documents: Form 16, ITR computation, bank statements, investment proofs, broker statements, capital gains report
4. Submit your response through the Income Tax e-filing portal under Pending Actions > e-Proceedings

DO NOT IGNORE THE NOTICE. Non-response results in an ex-parte assessment under Section 144, where the officer can make additions and raise a demand based on their own computation.

For a detailed guide on how the 143(2) scrutiny process works: [income tax scrutiny notice Section 143(2) guide](https://taxgarden.in/blog/income-tax-scrutiny-notice-section-143-2-how-to-respond-india)