{"id":16271,"date":"2025-09-15T14:02:26","date_gmt":"2025-09-15T14:02:26","guid":{"rendered":"https:\/\/www.msassociates.pro\/articles\/?p=16271"},"modified":"2026-01-10T07:32:54","modified_gmt":"2026-01-10T07:32:54","slug":"income-tax-scrutiny-notices","status":"publish","type":"post","link":"https:\/\/www.msassociates.pro\/articles\/income-tax-scrutiny-notices\/","title":{"rendered":"Income Tax Scrutiny Notices (India, 2025)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Who this is for:<\/strong> Individuals, proprietors, partners, company directors\/CFOs\u2014anyone who has received (or might receive) an <strong>Income\u2011tax scrutiny notice<\/strong> in India and wants <strong>clear, specific, do\u2011this\u2011next<\/strong> guidance.<\/p>\n<\/blockquote>\n\n\n\n<p>MSA (Mukunda Shiva &amp; Associates) prepared this practical guide to help you understand what your notice means, what the timelines are, what documents to gather, how to respond on the portal, and how to protect your position.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">First, identify <em>exactly<\/em> what you received<\/h2>\n\n\n\n<p>Open the PDF\/email and check three things right away:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Section<\/strong> mentioned:\n<ul class=\"wp-block-list\">\n<li><strong>143(2)<\/strong> \u2013 notice of <strong>scrutiny (regular assessment)<\/strong>. It means the department will examine your return beyond the automated 143(1) intimation. <\/li>\n\n\n\n<li><strong>142(1)<\/strong> \u2013 <strong>enquiry before assessment<\/strong> asking for specific information\/documents or to file a return if not filed. Often accompanies 143(2). <\/li>\n\n\n\n<li><strong>Others you might see (not \u201cscrutiny\u201d per se):<\/strong> 139(9) (defective return), 148A\/148 (reassessment), 156 (demand), 245 (adjustment). We reference them below where relevant.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>DIN (Document Identification Number):<\/strong> Every valid departmental communication must carry a <strong>DIN<\/strong>. If <strong>no DIN<\/strong> is printed\/quoted (and no authorised exception applies), <strong>it is treated as invalid<\/strong>\u2014you can verify that on the portal via <strong><a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/help\/authenticate-notice-faq\">Authenticate Notice\/Order<\/a><\/strong>. <\/li>\n\n\n\n<li><strong>Due date to respond:<\/strong> The <strong>date in your notice controls<\/strong>. Capture it in your calendar today.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Key timelines you should know <\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Deadline to issue a 143(2) scrutiny notice:<\/strong> The department must serve it <strong>before the end of 3 months from the end of the financial year in which you filed your return<\/strong>.<br><strong>Example:<\/strong> If you filed your ITR on <strong>July 31, 2025 (FY 2025\u201126)<\/strong>, the last date to serve 143(2) is <strong>June 30, 2026<\/strong>. <\/li>\n\n\n\n<li><strong>Time limit to complete scrutiny assessment (143(3))<\/strong> is broadly <strong>12 months from the end of the relevant assessment year<\/strong> (exceptions exist).<br><strong>Example:<\/strong> For <strong>AY 2024\u201125<\/strong>, the normal outer limit is <strong>March 31, 2026<\/strong>. <\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Why this matters:<\/strong> If you\u2019re close to a statutory time bar, align your response strategy and adjournment requests accordingly.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Limited scrutiny vs. complete scrutiny (know your scope)<\/h2>\n\n\n\n<p>Your 143(2) notice usually states whether it\u2019s <strong>Limited Scrutiny<\/strong> (specific flagged issues) or <strong>Complete Scrutiny<\/strong> (full). In <strong>Limited Scrutiny<\/strong>, officers are <strong>bound to the issues mentioned<\/strong>; they <strong>cannot expand<\/strong> unless they record reasons and take <strong>prior approval<\/strong> from the Principal CIT\/CIT. Courts have quashed assessments where this protocol wasn\u2019t followed. <\/p>\n\n\n\n<p><strong>What you should do:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Read the \u201creasons\/issues\u201d listed.<\/li>\n\n\n\n<li>Build your submission <strong>only around those issues<\/strong> (unless the case is formally converted to complete scrutiny).<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Why you were picked: common, <em>specific<\/em> triggers<\/h2>\n\n\n\n<p>Selection happens either through <strong>CASS (risk\u2011based algorithm)<\/strong> or <strong>compulsory parameters<\/strong> issued each year (e.g., high\u2011risk mismatches, search\/survey, specific information). Typical triggers include: AIS\/SFT mismatches (credit card spends, securities\/mutual fund transactions, cash deposits\/withdrawals, property deals), unusually low profit ratios, large capital gains\/loss claims, foreign assets\/income, related\u2011party\/TP flags, and GST\u2011ITR inconsistencies. See the official <strong>SFT<\/strong> list and <strong>AIS\/TIS<\/strong> guides for what is reported and matched. <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Exactly <em>how<\/em> to respond on the income\u2011tax portal (e\u2011Proceedings)<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Log in<\/strong> \u2192 <strong>Pending Actions<\/strong> \u2192 <strong>e\u2011Proceedings<\/strong> \u2192 open your notice \u2192 <strong>Submit Response<\/strong>. You can give a <strong>Full<\/strong> or <strong>Partial<\/strong> response and <strong>seek adjournment<\/strong> if needed. You may also <strong>request Video Conferencing<\/strong> when enabled for the notice. <\/li>\n\n\n\n<li><strong>File uploads:<\/strong> Max <strong>10 attachments<\/strong> per submission; <strong>5 MB per file<\/strong>; total <strong>50 MB<\/strong> if zipped. Add a clear <strong>written reply (up to ~4,000 chars)<\/strong> and a labeled <strong>document index<\/strong>. If you exceed limits, split and use <strong>Partial<\/strong> responses. <\/li>\n\n\n\n<li><strong>Acknowledgements:<\/strong> Keep the <strong>Transaction ID\/Acknowledgment<\/strong> and download <strong>View Response<\/strong> proof after submitting. <\/li>\n\n\n\n<li><strong>Need more time?<\/strong> Use <strong>Seek\/View Adjournment<\/strong> in the same screen with reasons (e.g., third\u2011party confirmations awaited). <\/li>\n\n\n\n<li><strong>Want a hearing?<\/strong> Under the faceless framework, personal hearing is via <strong>Video Conferencing<\/strong>\u2014available on request as per Section <strong>144B<\/strong> and related guidance. <\/li>\n<\/ol>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Pro\u2011tip:<\/strong> Before replying, use <strong>Authenticate Notice\/Order<\/strong> (pre\u2011login tool) to confirm your DIN and document details. <\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">What to send: a precise document blueprint (tailor to your issue)<\/h2>\n\n\n\n<p><strong>Always start with a one\u2011page cover note and a paginated index.<\/strong> Then attach evidence by issue, not by \u201cbulk dump\u201d.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">If the issue is <strong>income mismatch vs AIS\/TIS\/26AS<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>AIS\/TIS download + highlights; 26AS; your reconciliation (e.g., duplicate SFT lines, wrong PAN tagging, timing differences).<\/li>\n\n\n\n<li>Broker contract notes, AMC statements, bank statements for the period.<\/li>\n\n\n\n<li>A short <strong>reconciliation table<\/strong> that ties each AIS line item to your books\/return. <\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">If the issue is <strong>large cash deposits\/withdrawals<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bank statements with highlighted entries; cash book; source trail (e.g., withdrawals\u2011to\u2011deposits mapping, business cash register).<\/li>\n\n\n\n<li>If property sale\/bank loan is the source, attach sale deed\/loan sanction &amp; disbursal proofs. (SFT tracks such transactions.) <\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">If the issue is <strong>capital gains or losses<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Demat\/portfolio statements; contract notes; corporate action proofs; working of FIFO; 112A\/111A tax workings; bank credit proof of sale proceeds.<\/li>\n\n\n\n<li>For property: registry, stamp duty valuation, cost\u2011improvement proofs, 50C\/55A considerations.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">If the issue is <strong>business margins or expenses<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Trial balance; GSTR\u20111\/3B vs books vs ITR reconciliation; major expense ledgers (advertising, subcontracting, freight, travel); TDS compliance (26Q\/24Q\/TRACES).<\/li>\n\n\n\n<li>Stock movement and valuation policy; related\u2011party transactions summary.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">If the issue is <strong>foreign assets\/income<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Schedule FA, foreign bank\/broker statements; tax residency, DTAA relief worksheet; foreign tax credit (FTC) docs.<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Keep it lean:<\/strong> Only attach what <strong>proves<\/strong> the point raised. One issue \u2192 one evidence pack \u2192 one short explanation.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Smart workflow you can copy (checklist)<\/h2>\n\n\n\n<p><strong>T\u20110: Today<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Verify <strong>DIN<\/strong> and <strong>due date<\/strong>; download notice \u2192 create a case folder; read if it says <strong>Limited<\/strong> or <strong>Complete<\/strong> scrutiny. <\/li>\n<\/ul>\n\n\n\n<p><strong>T+1 day<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pull <strong>AIS\/TIS\/26AS<\/strong>, bank\/demat\/GST data; make a <strong>variance tracker<\/strong>. <\/li>\n<\/ul>\n\n\n\n<p><strong>T+2\u20134 days<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Draft <strong>issue\u2011wise replies<\/strong> + annexures; cross\u2011refer every number to your proof.<\/li>\n<\/ul>\n\n\n\n<p><strong>Before the portal due date<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Upload <strong>Partial<\/strong> responses if the pack is large; if third\u2011party evidence is pending, <strong>seek adjournment<\/strong> explaining the dependency. <\/li>\n<\/ul>\n\n\n\n<p><strong>After submission<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Save <strong>Acknowledgment<\/strong> and \u201c<strong>View Response<\/strong>\u201d PDFs; note <strong>follow\u2011up queries<\/strong> that may come under 142(1). <\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">If the portal asks for \u201cmore\u201d than the listed issues in a <strong>Limited Scrutiny<\/strong><\/h2>\n\n\n\n<p>You can respond respectfully that your case is under <strong>Limited Scrutiny<\/strong> and provide what\u2019s relevant to the specified issues. If the officer wants to expand, it <strong>requires recorded reasons and prior approval<\/strong> for <strong>conversion to Complete Scrutiny<\/strong>. Track this in writing on the portal. <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Three things many taxpayers miss<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>File\u2011size limits matter:<\/strong> Single file <strong>\u22645 MB<\/strong>, up to <strong>10 attachments<\/strong>, zipped total <strong>\u226450 MB<\/strong>. Plan your annexures accordingly. <\/li>\n\n\n\n<li><strong>You can request Video Conferencing<\/strong> for clarification or oral submissions in faceless proceedings; ask through the <strong>e\u2011Proceedings<\/strong> screen (when enabled). <\/li>\n\n\n\n<li><strong>Updated Return (ITR\u2011U)<\/strong> (open for&nbsp;<strong>48 months<\/strong>&nbsp;with additional tax) can be filed to voluntarily correct errors or omissions in a return, but only before any scrutiny or reassessment notice is issued. Once a notice under section 143(2)\/142(1)\/148A is served, the option to file ITR-U is no longer available. Many taxpayers miss this window by waiting too long.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">What happens if you ignore a scrutiny notice?<\/h2>\n\n\n\n<p>Non\u2011response can lead to <strong>best\u2011judgment assessment<\/strong> and downstream demand\/penalties. If you disagree with a final order, you generally have <strong>30 days<\/strong> to file <strong>Form 35 appeal to the CIT(A)\/NFAC<\/strong>\u2014filed online through the portal. <strong>Filing an appeal does not automatically stay recovery<\/strong>; separately pursue stay under the law. <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Micro\u2011Templates <\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1) Cover note (attach as Page 1)<\/h3>\n\n\n\n<pre class=\"wp-block-code\"><code>Subject: Response to Notice u\/s 143(2) dated &lt;dd\/mm\/yyyy&gt; \u2013 PAN &lt;ABCDE1234F&gt; \u2013 AY &lt;20xx-xx&gt; (Limited Scrutiny: &lt;issues&gt;)\n\nWe acknowledge receipt of the above notice (DIN: &lt;DIN&gt;). The response is organized issue\u2011wise with a paginated index. All figures reconcile to the ITR and audited financials (where applicable).\n\nIssue A: &lt;e.g., AIS mismatch \u2013 securities&gt;\n\u2022 Summary of position (3\u20135 lines)\n\u2022 Reconciliation table reference: Annexure A1 (pages 3\u20135)\n\u2022 Supporting: Broker statements (A2), Bank credits (A3), Working (A4)\n\nIssue B: &lt;e.g., Cash deposit&gt;\n\u2022 Summary of position...\n\u2022 Trail and cash book references...\n\nWe request that the proceedings be confined to the issues listed for Limited Scrutiny. If any further clarification is required, we are available and can join via Video Conferencing.\n\nSincerely,\n&lt;Your Name\/Designation&gt;\n<\/code><\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">2) Document index <\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>A1.<\/strong> AIS\/TIS extract &amp; highlights<\/li>\n\n\n\n<li><strong>A2.<\/strong> 26AS and TDS reconciliation<\/li>\n\n\n\n<li><strong>B1.<\/strong> Bank statements (pgs 1\u2013120; relevant entries highlighted)<\/li>\n\n\n\n<li><strong>C1.<\/strong> GSTR\u20111\/3B vs. books vs. ITR tie\u2011out<\/li>\n\n\n\n<li><strong>D1.<\/strong> Ledger extracts (advertising, freight, subcontracting)<\/li>\n\n\n\n<li><strong>E1.<\/strong> Demat statements &amp; contract notes (capital gains)<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Frequently asked questions<\/h2>\n\n\n\n<p><strong>Q. My 143(2) came months after filing. Is it \u201cin time\u201d?<\/strong><br>Check the rule: <strong>served before the end of 3 months from the end of the FY<\/strong> in which you filed your return (example provided above). If outside, speak to your advisor on remedy. <\/p>\n\n\n\n<p><strong>Q. How do I verify a notice\u2019s authenticity quickly?<\/strong><br>Use the <strong>Authenticate Notice\/Order<\/strong> tool on the portal; if no <strong>DIN<\/strong>, the communication is <strong>non\u2011est<\/strong> (invalid). <\/p>\n\n\n\n<p><strong>Q. The notice mentions \u201cLimited Scrutiny\u201d but asks for unrelated details.<\/strong><br>Politely respond <strong>within scope<\/strong> and record that expansion needs <strong>formal conversion with approval<\/strong>; request the approval note if the scope is expanded. <\/p>\n\n\n\n<p><strong>Q. Can I ask for more time?<\/strong><br>Yes\u2014use <strong>Seek Adjournment<\/strong> with reasons in e\u2011Proceedings. <\/p>\n\n\n\n<p><strong>Q. If I disagree with the final order, what\u2019s my window?<\/strong><br><strong>30 days<\/strong> to e\u2011file <strong>Form 35<\/strong> before the CIT(A)\/NFAC; fees apply as per rules.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Your situation \u2192 next steps<\/h2>\n\n\n\n<p><strong>Salaried with AIS mismatch (interest, dividends, MF):<\/strong><br>Pull AIS\/TIS \u2192 mark duplicates\/wrong PAN tagging \u2192 reconcile to bank\/passbook \u2192 brief note + proofs \u2192 file on portal. <\/p>\n\n\n\n<p><strong>Trader\/Investor with equity\/FO\/crypto activity:<\/strong><br>Get broker P&amp;L &amp; contract notes \u2192 reconcile FIFO\/LTCG\/STCG \u2192 justify loss set\u2011offs (carry\u2011forward schedules) \u2192 bank linkage.<\/p>\n\n\n\n<p><strong>MSME\/proprietor flagged for cash or margins:<\/strong><br>Cash book trail \u2192 cash deposit source mapping \u2192 GST\u2011books\u2011ITR tie\u2011out \u2192 top expense ledgers + purchase proofs \u2192 debtor\/creditor ageing.<\/p>\n\n\n\n<p><strong>Property sale flagged:<\/strong><br>Registry, consideration flow, stamp valuation, cost\/improvement proofs; 54\/54F investments timeline and evidence.<\/p>\n\n\n\n<p><strong>Foreign income\/assets query:<\/strong><br>Schedule FA, overseas statements, tax paid proof, FTC computation; residency position and DTAA working.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">How We can Help you  <\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. Scoping &amp; Onboarding (Day 0\u20132, subject to notice due date)<\/h3>\n\n\n\n<p><strong>Purpose:<\/strong> Lock the scope, verify authenticity, and build a workable plan before anyone uploads a single file.<\/p>\n\n\n\n<p><strong>What we do<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Conflict &amp; independence check<\/strong> (as per ICAI ethics) before accepting the engagement.<\/li>\n\n\n\n<li><strong>Notice validation<\/strong>: verify <strong>DIN<\/strong>, section(s) invoked, and <strong>time\u2011bar<\/strong> position; confirm <strong>Limited vs Complete Scrutiny<\/strong> scope.<\/li>\n\n\n\n<li><strong>Issue Matrix<\/strong>: convert every query\/para in the notice into an <strong>issue row<\/strong> with: statute reference, data needed, owner, and due date.<\/li>\n\n\n\n<li><strong>Authorization setup<\/strong>: formal <strong>engagement letter<\/strong>; add\/confirm <strong>Authorized Representative<\/strong> on the income\u2011tax portal (where applicable); define a <strong>single point of contact (SPOC)<\/strong> on both sides.<\/li>\n\n\n\n<li><strong>Data room<\/strong>: create secure folders with <strong>naming conventions<\/strong> and a <strong>document index template<\/strong> (see \u00a73 below).<\/li>\n<\/ul>\n\n\n\n<p><strong>Your inputs<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Copy of the notice (PDF), ITR &amp; computation, <strong>AIS\/TIS &amp; Form 26AS<\/strong>, audited\/unaudited financials, GST returns (if any), bank\/demat statements (as relevant), and prior correspondence\u2014<strong>only<\/strong> for the years\/issues in scope.<\/li>\n<\/ul>\n\n\n\n<p><strong>Deliverables you receive<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Scoping Memo<\/strong> (2\u20133 pages)<\/li>\n\n\n\n<li><strong>Issue Matrix<\/strong> (Excel\/Sheets)<\/li>\n\n\n\n<li><strong>Document Request List (DRL)<\/strong> with priorities and a calendarized plan<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">2) Evidence Mapping &amp; Reconciliation (Day 2\u20137, rolling)<\/h3>\n\n\n\n<p><strong>Purpose:<\/strong> Turn raw documents into <strong>issue\u2011wise proof sets<\/strong> the officer can follow in minutes.<\/p>\n\n\n\n<p><strong>What we do<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Source downloads &amp; tie\u2011outs<\/strong>: AIS\/TIS vs 26AS vs return; bank\/demat extracts; GST\u2011books\u2011ITR tie; property papers; loan trails; ledgers for flagged expenses.<\/li>\n\n\n\n<li><strong>Reconciliation tables<\/strong> (one per issue) that show:<br><em>What the notice says \u2192 what your records show \u2192 variance (if any) \u2192 explanation \u2192 page reference.<\/em><\/li>\n\n\n\n<li><strong>Third\u2011party confirmations<\/strong> (if genuinely needed): format drafts; list dependencies (broker, bank, vendor, buyer); track acknowledgments.<\/li>\n\n\n\n<li><strong>Sampling<\/strong> (when ledgers run long): define <strong>materiality<\/strong> and <strong>sample selection<\/strong> so testing is efficient yet defensible.<\/li>\n\n\n\n<li><strong>Consistency checks<\/strong> across schedules (capital gains vs demat; turnover vs GST; TDS vs 26AS).<\/li>\n<\/ul>\n\n\n\n<p><strong>Your inputs<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Quick clarifications on transactions that lack obvious paper trails (e.g., a one\u2011off cash deposit linked to a property advance).<\/li>\n<\/ul>\n\n\n\n<p><strong>Deliverables you receive<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Evidence Map<\/strong> (one\u2011page visual index)<\/li>\n\n\n\n<li><strong>Reconciliation Packs<\/strong> (A\u2011series for AIS, B\u2011series for bank\/cash, C\u2011series for GST, etc.)<\/li>\n\n\n\n<li><strong>Variance Tracker<\/strong> (shows every mismatch and its resolution status)<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">3) Portal\u2011Ready Submission (Before the due date; staged if needed)<\/h3>\n\n\n\n<p><strong>Purpose:<\/strong> File a <strong>clean, self\u2011contained response<\/strong> that respects portal limits and keeps the discussion within scope.<\/p>\n\n\n\n<p><strong>What we do<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Covering Letter<\/strong> with DIN, section(s), scope (Limited\/Complete), and an <strong>issue\u2011wise summary<\/strong>.<\/li>\n\n\n\n<li><strong>Document Index<\/strong> with global page numbering (e.g., <em>A1\u2011A12 for AIS; B1\u2011B40 for bank; C1\u2011C25 for GST<\/em>).<\/li>\n\n\n\n<li><strong>Issue\u2011wise notes<\/strong>: facts, reconciliation snapshot, and precise annexure references\u2014no \u201cdocument dumps.\u201d<\/li>\n\n\n\n<li><strong>Compression &amp; splitting plan<\/strong> for portal caps (e.g., \u22645 MB per file, \u226410 files; zip sets if required) and <strong>Partial submissions<\/strong> when evidence is still en\u2011route.<\/li>\n\n\n\n<li><strong>Adjournment requests<\/strong> (only when justified) with reasons tied to third\u2011party dependencies.<\/li>\n\n\n\n<li><strong>Second\u2011partner review<\/strong> for quality control; <strong>UDIN<\/strong> on any CA certificates\/reports where applicable.<\/li>\n\n\n\n<li><strong>Filing proofs<\/strong>: save <strong>Transaction IDs<\/strong> and <strong>View Response PDFs<\/strong>; maintain a <strong>Response Register<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p><strong>Deliverables you receive<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Submission Pack v1<\/strong> (PDF set),<\/li>\n\n\n\n<li><strong>Adjournment draft<\/strong> (if used),<\/li>\n\n\n\n<li><strong>Filing Proof Bundle<\/strong> (acknowledgments &amp; timestamps)<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">4) Hearing Preparation (Video Conferencing, if granted) &amp; Representation<\/h3>\n\n\n\n<p><strong>Purpose:<\/strong> Keep the interaction focused, respectful, and <strong>confined to the issues<\/strong>.<\/p>\n\n\n\n<p><strong>What we do<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>VC request<\/strong> (where available) and slot coordination on the portal.<\/li>\n\n\n\n<li><strong>Hearing Brief<\/strong>:\n<ul class=\"wp-block-list\">\n<li><strong>5\u2011minute opener<\/strong> (facts &amp; scope)<\/li>\n\n\n\n<li><strong>3\u20135 key talking points per issue<\/strong><\/li>\n\n\n\n<li><strong>One\u2011page \u2018numbers at a glance\u2019<\/strong> table<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Case\u2011law\/board\u2011instruction folder<\/strong> (only where necessary and relevant to the issue).<\/li>\n\n\n\n<li><strong>Dry\u2011run<\/strong> with you for Q&amp;A; decide what <strong>not<\/strong> to volunteer (stay within Limited Scrutiny unless formally expanded).<\/li>\n\n\n\n<li><strong>Post\u2011hearing note<\/strong>: recap of queries asked, documents promised, and next steps with micro\u2011deadlines.<\/li>\n<\/ul>\n\n\n\n<p><strong>Deliverables you receive<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Hearing Brief<\/strong> (PDF)<\/li>\n\n\n\n<li><strong>Case\u2011law\/Instruction Index<\/strong> (if used)<\/li>\n\n\n\n<li><strong>Post\u2011Hearing Action List<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What We May Need From You (checklist)<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u2610 One <strong>SPOC<\/strong> (<strong>Single Point of Contact<\/strong>.) for quick answers and document sign\u2011offs<\/li>\n\n\n\n<li>\u2610 Clear scans (searchable PDFs) of only <strong>in\u2011scope<\/strong> documents<\/li>\n\n\n\n<li>\u2610 Bank\/demat statements covering the <strong>exact period<\/strong> in question<\/li>\n\n\n\n<li>\u2610 Ledger extracts for flagged expense heads (with narration)<\/li>\n\n\n\n<li>\u2610 Prompt confirmation on <strong>facts<\/strong> we draft into your replies<\/li>\n\n\n\n<li>\u2610 Authorization for <strong>portal submissions\/VC request<\/strong> (as applicable)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What We <strong>Do Not<\/strong> Do (boundaries)<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u2718 Create or back\u2011date documents that don\u2019t exist<\/li>\n\n\n\n<li>\u2718 Offer \u201cassured outcomes\u201d or influence outside legal process<\/li>\n\n\n\n<li>\u2718 Expand scope without your written consent<\/li>\n\n\n\n<li>\u2718 Share your data beyond the engagement or legal requirements<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Typical Working Timeline (illustrative only)<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Day 0\u20132<\/strong>: Scoping, DIN check, Issue Matrix, DRL<\/li>\n\n\n\n<li><strong>Day 2\u20137<\/strong>: Evidence Map, Reconciliations, Third\u2011party requests<\/li>\n\n\n\n<li><strong>Day 7\u201310<\/strong>: Draft replies &amp; annexures \u2192 internal QC \u2192 <strong>Portal filing<\/strong><\/li>\n\n\n\n<li><strong>As scheduled<\/strong>: VC hearing prep &amp; appearance (if granted)<\/li>\n\n\n\n<li><strong>Post\u2011order<\/strong>: Review \u2192 rectification (if any) \u2192 <strong>appeal scaffold<\/strong> (if advised)<\/li>\n<\/ul>\n\n\n\n<p><em>Actual pacing always follows the department\u2019s due date and the volume\/availability of records.<\/em><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><em>Note:<\/em> This is <strong>general guidance<\/strong>. Facts differ by taxpayer and year; interpretations depend on records and law in force.<\/p>\n\n\n\n<p>Engagements are executed consistent with <strong>ICAI Code of Ethics<\/strong>, applicable <strong>standards\/guidance<\/strong>, and the <strong>Income\u2011tax e\u2011proceedings framework<\/strong>.<\/p>\n\n\n\n<p>We work strictly within the <strong>scope of your notice<\/strong> and <strong>documentary evidence<\/strong> you provide.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Helpful official references <\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Limitation periods<\/strong> including 143(2) 3\u2011month service limit; and assessment timelines. <a href=\"https:\/\/incometaxindia.gov.in\/Charts%20%20Tables\/Limitation%20periods.htm\" target=\"_blank\" rel=\"noreferrer noopener\"> <\/a><a href=\"https:\/\/incometaxindia.gov.in\/Charts%20%20Tables\/Limitation%20periods.htm\"> <strong>PERIODS OF LIMITATION&nbsp;<\/strong><\/a><\/li>\n\n\n\n<li><strong>\u201cVarious Assessments\u201d<\/strong> tutorial (confirms 3\u2011month 143(2) service + 12\u2011month completion).  <a href=\"https:\/\/incometaxindia.gov.in\/Tutorials\/33-various%20assessments.pdf\">33 VARIOUS ASSESSMENTS UNDER THE INCOME TAX LAW<\/a><\/li>\n\n\n\n<li><strong>Compulsory scrutiny parameters<\/strong> (latest year guidelines). <a href=\"https:\/\/itgoawbunit.org\/pdf\/91607-compulsory-scrutiny-selection.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">ITGOA WB Unit<\/a><\/li>\n\n\n\n<li><strong>Authenticate Notice\/Order<\/strong> (how\u2011to + FAQ).  <a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/help\/how-to-authenticate-notice\">Authenticate the Notice issued by ITD User<\/a><\/li>\n\n\n\n<li><strong>e\u2011Proceedings<\/strong> user manual &amp; FAQs (steps, adjournment, file\u2011size limits). <a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/help\/respond-to-e-proceedings\">e-Proceedings User Manual<\/a><\/li>\n\n\n\n<li><strong>AIS\/TIS<\/strong> FAQs &amp; tutorials (what data the department sees). <a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/ais-faq\"> Ais Faq<\/a><\/li>\n\n\n\n<li><strong>Faceless procedures \/ hearings (144B)<\/strong>. <a href=\"https:\/\/incometaxindia.gov.in\/Acts\/Income-tax%20Act%2C%201961\/2022\/102120000000079132.htm\">Income Tax <strong>Assessment.<\/strong><\/a><\/li>\n\n\n\n<li><strong>Form\u201135 appeal window (30 days)<\/strong>.  <a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/help\/statutory-forms\/popular-form\/form35-um\">Form 35 User Manual<\/a><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Want us to review your notice?<\/h3>\n\n\n\n<p>Share only the <strong>section<\/strong>, <strong>date<\/strong>, and <strong>issues listed<\/strong> (no sensitive documents over chat\/email). We can outline a <strong>case\u2011specific document plan<\/strong> and a <strong>portal submission sequence<\/strong> that fits your timeline and risk profile.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Who this is for: Individuals, proprietors, partners, company directors\/CFOs\u2014anyone who has received (or might receive) an Income\u2011tax scrutiny notice in India and wants clear, specific, do\u2011this\u2011next guidance. MSA (Mukunda Shiva &amp; Associates) prepared this practical guide to help you understand what your notice means, what the timelines are, what documents to gather, how to respond [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16271","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax Scrutiny Notices (India, 2025)<\/title>\n<meta name=\"description\" content=\"Got an Income Tax Scrutiny Notice? 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