Reply to Scrutiny Notice Under Section 143(2) — Draft Template

Reply to Scrutiny Notice Under Section 143(2) — Draft Template

Ready-to-use draft reply template for scrutiny notice under Section 143(2) selecting the case for detailed examination under the Income Tax Act. Includes format, legal references, and compliance notes. Illustrative only — customize based on your specific case facts and professional advice.

When Do You Receive This Notice?

scrutiny notice under Section 143(2) selecting the case for detailed examination is issued by the Assessing Officer / CPC when Section 143(2) provisions are triggered. You must respond within the time specified in the notice — failure to respond can result in best judgment assessment, penalty, and prosecution.

Draft Reply

[On Letterhead]

To,
The Assessing Officer (Faceless Assessment)
National e-Assessment Centre (NeAC)

Subject: Response to Notice u/s 143(2) dated [Date] — PAN: [PAN] — AY [Year]

Respected Sir/Madam,

In response to the scrutiny notice, I/we submit the following:

1. Return filed: ITR-[Form] filed on [Date], declaring total income of Rs. [Amount].

2. Sources of income: [Brief description of all income sources]

3. Computation of income: [Attach detailed computation with supporting schedules]

4. Documents enclosed:
(a) Form 16 / Form 16A
(b) Bank statements
(c) Investment proofs (80C, 80D, etc.)
(d) Capital gains computation with sale deeds
(e) [Any other relevant documents]

I/we request a fair and judicious assessment based on the documents furnished.

[Name] | [PAN] | Date: [Date]

Key Compliance Notes

Important: (a) Scrutiny is now faceless — respond ONLY through e-filing portal. (b) Do NOT visit any tax office or contact any officer directly. (c) Provide COMPLETE information — partial response leads to adverse inference. (d) Request video conference hearing if you want to explain complex issues orally. (e) Keep copies of ALL submissions. (f) Engage a CA/Advocate for complex cases.

Documents to Attach