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What a section 143(2) notice covers
Section 143(2) applies where a return has been furnished under section 139, or in response to a notice under section 142(1). The Assessing Officer or a prescribed income-tax authority may then require you to attend or produce evidence if it considers this necessary or expedient to check whether income has been understated, a loss overstated, or tax underpaid. The department’s official text of section 143 sets out these conditions.
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A 143(2) notice tells you that your return is being taken up for scrutiny and that the department wants support for what you declared. It is not a final assessment, and it does not establish that tax was evaded. Many scrutiny cases end with the department accepting the return after the evidence is reviewed.
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The statute contains a time limit on service. The proviso reads: “Provided that no notice under this sub-section shall be served on the assessee after the expiry of three months from the end of the financial year in which the return is furnished.” The department’s published deadline summary describes the same three-month rule, and the Income Tax Returns FAQs cover the return-filing context.
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Two words in that rule matter. The first is “served”: the limit applies to when the notice is served, not to when someone first drafts it. The second is “furnished”: the clock runs from the financial year in which the return was filed, not the assessment year it relates to or the year in which the notice arrives.
How to work out the outside date
- Identify the financial year in which the return was actually furnished (filed).
- Note that financial year’s closing date, which is 31 March of the following calendar year.
- Count three calendar months from that closing date. For a 31 March end, the outside date is 30 June.
- Compare that date with the service date shown on your notice, and check the assessment year and section cited.
| Financial year in which return was furnished | Financial year end | Last date to serve a 143(2) notice | Note |
|---|---|---|---|
| FY 2024–25 | 31 March 2025 | 30 June 2025 | Calculated from the proviso under the 1961 Act. |
| FY 2025–26 | 31 March 2026 | 30 June 2026 | This date has already passed as of October 2026. A notice served later falls outside the proviso on its face; whether that has a consequence in a particular case depends on its facts, so take professional advice. |
| FY 2026–27 | 31 March 2027 | 30 June 2027 | Returns for this year relate to AY 2027–28, which the transition guidance places under the 2025 Act. The equivalent provision in that Act is not covered in the department materials reviewed here; check the section cited on the notice. |
Which Act governs after 1 April 2026
The Income-tax Act, 2025 commenced on 1 April 2026. The department’s FAQ on the objective and scope of the new Act says that proceedings for assessment years before commencement continue under the 1961 Act. It specifically states that scrutiny assessment for AY 2026–27 or earlier continues under the old Act, citing section 536(2)(c).
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So a notice received after 1 April 2026 can still be a section 143(2) notice under the 1961 Act if it concerns AY 2026–27 or an earlier year. Do not decide which Act applies from the date on your letter. Find the assessment year and the section cited, which appear on the notice.
143(2) notice versus 143(1)(a) communication
People often confuse the two because both arrive after filing. They work differently. Section 143(1)(a) is a preliminary proposed adjustment made during processing, usually when the return information does not match data the department already holds. Section 143(2) is the route for a scrutiny inquiry that requires supporting evidence. The department’s guidance on responding to prima facie adjustment notices under section 143(1)(a) covers the processing-stage communication.
| Feature | Section 143(2) notice | Section 143(1)(a) communication |
|---|---|---|
| Purpose | Scrutiny inquiry into the return | Preliminary proposed adjustment during processing |
| Action requested | Attendance or supporting evidence on a stated date | Response to a proposed adjustment |
| Workflow | Assessment proceeding | Processing communication |
| Statutory time limit | Service within three months after the end of the financial year in which the return was furnished | Governed by the processing rules rather than the 143(2) proviso |
What to do when you receive one
- Read the notice and confirm the assessment year, the section cited, the issue or service date, the evidence requested, and the date for attendance or response.
- Check the service date against the outside date in the table above. If the notice is later than that date, record it and seek advice before responding.
- Log in to the e-Filing portal and open e-Proceedings. The proceeding can be viewed there, with its status and available action options.
- Submit the requested documents as attachments through the same proceeding, and keep the upload confirmation.
- Calendar the response date stated in the notice, not the three-month service limit, and respond before it.
The notice sets the date to act. The department’s portal information describes proceeding-specific response options, and the published materials do not establish a single number of days that applies to every 143(2) response. Follow the instructions in your own notice and proceeding.
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Common misreadings
- “Every return is scrutinised.” A 143(2) notice is issued only in cases where the authority considers it necessary or expedient, so receiving one does not mean every filer is selected.
- “The notice proves wrongdoing.” It asks for evidence to support the return. It is not a finding.
- “Three months is my deadline to reply.” The three months is the department’s deadline to serve. Your response date is the one stated on the notice.
- “The date I received it decides the Act.” The assessment year decides it. A notice received after 1 April 2026 can still fall under the 1961 Act.
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