Section 143 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
A Section 143(2) notice means your return has been selected for scrutiny (detailed examination). Here is what it involves.
Why returns are selected
- Risk-based selection (CASS) or specific information
- High-value transactions or mismatches
- Random selection
Process
- The notice is issued within the prescribed time after filing
- Respond through faceless e-proceedings with documents
- Provide explanations and evidence for the queried items
- An assessment order follows
Tip
Scrutiny is serious — engage a professional and respond thoroughly and on time.
Frequently Asked Questions
What is a 143(2) notice?
A notice that your return has been selected for detailed scrutiny.
Why is a return selected for scrutiny?
Risk-based selection, mismatches, high-value transactions or randomly.
How do I respond to scrutiny?
Through faceless e-proceedings, with documents and explanations.
Should I get professional help?
Yes — scrutiny is detailed and time-bound.
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