Scrutiny Assessment in Ramanathapuram

Local jurisdiction

Registrar (RoC)

RoC Chennai — 26, Haddows Road, Nungambakkam, Chennai – 600006

Jurisdictional HC

Madras High Court (Madurai Bench)

GSTIN prefix

33 (Tamil Nadu)

Professional Tax

Tamil Nadu levies Professional Tax (max ₹2,400/year), collected by local bodies. Applicable to companies, firms, and professionals.

Business hubs

Fishing & Marine, Salt Pans, Rameswaram Belt

Ramanathapuram is a southern coastal district — fisheries, salt, and the Rameswaram pilgrimage economy.

Also in: Madurai Thoothukudi

A scrutiny assessment under Section 143(3) is a detailed examination of your income-tax return. It begins with a notice under Section 143(2), which must be served within three months from the end of the financial year in which the return was filed, followed by Section 142(1) questionnaires. The case is handled under the faceless assessment scheme (Section 144B) via e-Proceedings — you upload point-wise replies and evidence with no personal hearing. Scrutiny may be limited (specific flagged issues) or complete (the whole return), and concludes in a Section 143(3) order that may make additions or disallowances, which can be appealed before the CIT(A).

3 mth

143(2) windowA Section 143(2) notice must be served within three months from the end of the FY in which the return was filed; a valid notice within this window is a pre-condition for scrutiny.

Understand It

What Is Scrutiny Assessment?

A quick, plain-language explanation before the details.

In simple terms

A scrutiny assessment is a detailed check of your income-tax return by the department. It starts with a Section 143(2) notice, after which you answer questionnaires and upload evidence online, and the officer passes an assessment order under Section 143(3).

Legally

Under Section 143(3) of the Income-tax Act, the Assessing Officer examines the return to satisfy that income has not been understated, excessive loss/deduction claimed or tax underpaid. A notice under Section 143(2) must be served within three months from the end of the FY of filing; further information is called under Section 142(1).

Governing authority

Conducted under the faceless assessment scheme (Section 144B) via the e-Proceedings tab on the income-tax e-filing portal — there is no personal meeting with the officer by default.

Validity

The proceeding concludes in a Section 143(3) assessment order, which may accept the return or make additions/disallowances. An adverse order can be appealed before the CIT(A) and thereafter the ITAT.

Service Intelligence

Quick Facts

Professional Fee

Custom quote

Governing Law

Income-tax Act 1961

Key Section

Section 143(3)

Triggered By

Notice u/s 143(2)

Mode

Faceless (144B)

Authority

Income Tax Dept

143(2) Window

3 months

Assessment Year

AY 2026–27

Legal & Regulatory Framework

Act

Income-tax Act, 1961

Assessment

Section 143(3)

Notice

Sections 143(2) & 142(1)

Faceless Scheme

Section 144B

Authority

Income Tax Dept

Last Reviewed

17 Aug 2026

Before You Start

Is This Service Right for You?

Ideal for

Any taxpayer served a Section 143(2) notice selecting the return for scrutiny
Returns flagged by CASS for AIS / 26AS mismatch or high-value transactions
Proprietors, firms & professionals with large expenses or cash deposits queried
Investors with property sales, shares/F&O or capital-gains entries under scrutiny
NRIs with residency, Schedule FA foreign-asset or DTAA-relief cases
Companies, LLPs and charitable trusts facing complete scrutiny

You may need this if

You have received a notice under Section 143(2) or 142(1)
Your return shows a mismatch with AIS, 26AS or TIS
A high-value transaction (cash deposit, property, shares) has been flagged
You have claimed a large deduction, exemption or business loss
You want a documented, point-wise reply filed on e-Proceedings
You expect an adverse order and want appeal rights protected

Not sure if you need this?

Talk to an Expert →

Why It Matters

Why Scrutiny Representation is Important

The quality of your representation decides the outcome. A well-documented, on-time reply is the single best defence against additions. Here is why it matters.

01

Strict Time Limits

e-Proceedings replies have short portal windows. Miss them and the officer can pass a best-judgement order under Section 144.
02

Evidence Wins Cases

A point-wise reply with reconciled AIS/26AS and documentary proof is the strongest defence against additions to income.
03

Avoid Additions & Penalty

Unexplained credits or mismatches invite additions and penalty under Section 270A for under-reporting or mis-reporting.
04

Faceless Expertise

Faceless replies are written, structured submissions. We frame the issues, cite records and pre-empt follow-up queries.
05

Protects Appeal Rights

A clean, complete record at the 143(3) stage strengthens your position if you later appeal before the CIT(A).
06

Peace of Mind

You share the notice once — we handle drafting, uploads, adjournments and follow-up right up to the order.

Transparent

Simple, Transparent Pricing

Custom quote for your case

Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.

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Eligibility

Who Can Apply?

Salaried & individual taxpayers under scrutiny

Proprietors, firms, LLPs & companies

Investors with capital-gains / F&O queries

NRIs — residency, Schedule FA & DTAA cases

Charitable trusts & societies

Anyone served a 143(2) / 142(1) notice

Eligibility checklist

A valid notice under Section 143(2) served within the three-month window
Access to the income-tax e-filing portal and the e-Proceedings tab
The filed return, computation and Form 26AS / AIS / TIS for the year
Documentary evidence for each income, deduction and claim queried
Reply filed by the due date shown on the portal (or an adjournment sought)
Awareness of the appeal window if the 143(3) order is adverse

End-to-End

Everything You Need. One Professional Team.

01

Notice Review

Read the 143(2)/143(3) notice and identify the limited-vs-complete scope and issues raised.

02

CASS Scope Analysis

Assess whether selection is CASS risk-based or manual, and what exactly is being examined.

03

AIS / 26AS Reconciliation

Match the return line-by-line with AIS, 26AS and TIS before any reply goes out.

04

Evidence File

Assemble a documentation file mapping proof to each query in the questionnaire.

05

Drafting Replies

Prepare point-wise, evidenced e-Proceedings submissions under the faceless scheme.

06

Portal Submission

Upload the response and evidence, and seek adjournments online where needed.

07

Follow-Up

Track every portal window and answer follow-up queries until the 143(3) order.

08

Appeal Guidance

If the order is adverse, advise on and file an appeal before the CIT(A).

No Ambiguity

What You’ll Receive

Notice review & scope note (limited vs complete)

AIS / 26AS / TIS reconciliation statement

Point-wise e-Proceedings reply

Indexed documentary evidence file

Portal submission with acknowledgement

Adjournment request where needed

Copy of the Section 143(3) order

CIT(A) appeal guidance if order is adverse

Checklist

What Documents Are Required for a Scrutiny Reply?

Requirements are grouped by the notice papers, tax-credit reconciliation and issue-wise evidence. Keep clear scans (PDF/JPG) ready — everything is collected securely online, and we build an evidence file matched to each query in your notice.

Choose a document group

Notice & Return

The proceeding papers

5 documents

Notice under Section 143(2)
Any notice/questionnaire under Section 142(1)
Copy of the filed ITR & acknowledgement (ITR-V)
Computation of income for the year
e-Proceedings login access to the portal

Never miss a portal window

Respond to each 142(1)/questionnaire by the due date shown on the portal. Non-response can lead to a best-judgement order under Section 144. Seek an online adjournment before the date if evidence needs collating.

Reconcile AIS and 26AS first

Most scrutiny queries stem from a mismatch with AIS, 26AS or TIS. Reconciling these against the return before replying pre-empts additions and follow-up questions.

Evidence must map to each query

A reply that answers the questionnaire point-by-point with indexed proof is the strongest defence. Loose or partial uploads invite further queries and additions.

Build the record for appeal

A complete, well-documented record at the 143(3) stage protects your position on appeal before the CIT(A) if the order is adverse.

Don’t have all the documents?

We’ll identify what your case needs →

Step by Step

How Scrutiny Assessment Works (Step by Step)

The entire proceeding is faceless and 100% online through the e-Proceedings tab on the income-tax portal, with status updates throughout.

01

Notice Review

Read the 143(2)/143(3) notice — identify the limited vs complete scope and the issues raised.

02

Reconcile

Match the return with AIS, 26AS and TIS; list the documents needed for each query.

03

Draft Reply

Prepare a point-wise submission and evidence file addressing the questionnaire.

04

e-Proceedings

Upload the response and evidence on the faceless portal; answer any follow-up queries.

05

143(3) Order

The Assessing Officer passes the assessment order — accepted or with additions.

06

Order & Appeal

If the order is adverse, we advise and file an appeal before the CIT(A).

How Long It Takes

Scrutiny — What Happens and When

Stage	Expected Time
143(2) notice served — return selected for scrutiny	Within 3 months of FY-end of filing
142(1) questionnaire — reply & evidence on e-Proceedings	By the portal due date (adjournment on request)
143(3) assessment order — accepted or with additions	Within the statutory assessment period

Reply to each e-Proceedings notice by the date shown on the portal; seek an online adjournment before the due date if you need more time to collate evidence. Non-response can lead to a best-judgement assessment under Section 144. If the 143(3) order is adverse, an appeal lies before the CIT(A) within the period allowed from the order date, and thereafter before the ITAT.

Compliance Calendar

Key Dates — At a Glance

Frequency	What Is Due
On the Order	Read the 143(3) order and any additions/disallowances · Check the demand notice and computation · Decide whether to accept or appeal
If Adverse	File a CIT(A) appeal within the allowed period · Apply for a stay of demand where warranted · Further appeal to the ITAT if needed
On Demand	Pay the confirmed tax with interest, or · Seek instalments / rectification (Section 154) if apparent error · Keep proof of payment on record
Going Forward	Reconcile AIS/26AS before filing future returns · Retain evidence for the assessment period · Address the flagged issue in later years

Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

Decode whether the notice is limited or complete scrutiny yourself
Reconcile the return with AIS, 26AS and TIS manually
Draft point-wise replies to each 142(1) questionnaire
Assemble issue-wise documentary evidence without gaps
Track every portal window and file within the deadline
Frame submissions to limit penalty exposure under Section 270A
Risk additions, a 144 order and a weak record for appeal

With TaxClue

CA reads the notice and maps the exact scope
AIS / 26AS / TIS reconciled line-by-line before replying
Point-wise e-Proceedings replies drafted for you
Indexed evidence file built for each query
Every portal window tracked — nothing missed
Submissions framed to limit 270A exposure
CIT(A) appeal advised and filed if the order is adverse

Skip the guesswork.

Let an expert handle it →

Avoid Delays

Common Mistakes That Delay Your Application

Ignoring the e-Proceedings notice until the window closes

Replying without reconciling AIS / 26AS / TIS first

Vague, non-point-wise responses to the questionnaire

Uploading incomplete or unindexed evidence

Not explaining the source of cash deposits or credits

Missing the reply due date and inviting a 144 order

Treating a limited scrutiny as if it were complete (or vice versa)

Not preserving a clean record for a possible CIT(A) appeal

TaxClue reviews your documents before filing to reduce avoidable errors.

Stay Compliant

After the Assessment Order

On the Order

Read the 143(3) order and any additions/disallowances
Check the demand notice and computation
Decide whether to accept or appeal

If Adverse

File a CIT(A) appeal within the allowed period
Apply for a stay of demand where warranted
Further appeal to the ITAT if needed

On Demand

Pay the confirmed tax with interest, or
Seek instalments / rectification (Section 154) if apparent error
Keep proof of payment on record

Going Forward

Reconcile AIS/26AS before filing future returns
Retain evidence for the assessment period
Address the flagged issue in later years

Risk Assessment

Penalties & Consequences

What is at stake if you do not comply

Non-response to an e-Proceedings notice invites a best-judgment order under Section 144
Additions on unexplained credits attract penalty under Section 270A — 50% (200% for mis-reporting)
AIS/26AS/TIS mismatches are the leading trigger for additions to income
A weak, unindexed record at the 143(3) stage undermines a later CIT(A) appeal
Missing the 143(3) appeal window leaves the assessed demand final

Latest Updates

Regulatory Updates 2025–26

2025: Faceless assessment (Section 144B) and faceless appeals continue, with most notices and replies handled through the e-filing portal.
2025: Reassessment follows the Section 148A prior-inquiry procedure before a notice under Section 148 is issued.
2025: The Income-tax Act, 2025 replaces the 1961 Act from 1 April 2026 (AY 2026-27), re-numbering many sections while keeping the assessment and appeal framework.

The Difference

Why Businesses Choose TaxClue

01

Practising CAs

Chartered Accountants who draft and defend scrutiny replies — not just data-entry help.

02

End-to-End

From reading the 143(2) notice to the 143(3) order — fully managed for you.

03

Deadline Discipline

Every e-Proceedings window tracked so no reply date is ever missed.

04

AIS-Ready

We reconcile AIS/26AS/TIS against your return before a single reply goes out.

05

100% Online

Everything over WhatsApp / email — ideal for the faceless assessment scheme.

06

Appeal-Aware

Submissions framed to build a record that protects your CIT(A) appeal rights.

Data Care

Your Documents Deserve Professional Care

Documents handled by professionals under confidentiality
Access limited to the team working on your file
Communication over secure digital channels
Documents retained only as long as needed for compliance

Answers

Frequently Asked Questions

What is a scrutiny assessment under Section 143(3)?

It is a detailed examination of your income-tax return by the department. It starts with a notice under Section 143(2), after which the Assessing Officer verifies your income, deductions and claims through e-Proceedings and passes an assessment order under Section 143(3).

What is the time limit for issuing a Section 143(2) notice?

A notice under Section 143(2) must be served within three months from the end of the financial year in which the return was filed. If no valid notice is served within this window, scrutiny under Section 143(3) generally cannot proceed for that return.

How is my case selected for scrutiny?

Cases are picked either by the risk-based CASS (Computer Assisted Scrutiny Selection) system on data mismatches with AIS/26AS and high-value transactions, or on manual criteria. Selection can be for limited scrutiny (specific issues) or complete scrutiny (the whole return).

What is the difference between limited and complete scrutiny?

Limited scrutiny is confined to the specific issue(s) flagged in the notice, such as a particular deduction or a cash deposit. Complete scrutiny examines the entire return across all heads of income, deductions and claims.

Do I have to attend the income-tax office in person?

No. Scrutiny is conducted under the faceless assessment scheme (Section 144B). You respond to questionnaires and upload evidence through the e-Proceedings tab on the income-tax portal — there is no personal meeting with the officer by default.

What are Section 142(1) notices in a scrutiny?

After the 143(2) notice, the Assessing Officer issues questionnaires under Section 142(1) asking for specific information, documents and explanations. You must reply point-wise with supporting evidence within the due date shown on the portal.

What is the best defence in a scrutiny assessment?

Reconcile your return with AIS and Form 26AS, keep complete documentation for every claim, and respond to each notice on time with a clear, evidenced reply. A well-documented submission is the single best way to avoid additions to income.

What happens if I do not respond to the scrutiny notice?

Non-response can lead to a best-judgement assessment under Section 144, where the officer estimates your income, and can attract penalty for non-compliance with notices. Additions may also invite penalty under Section 270A for under-reporting or mis-reporting.

Can I get more time to reply on e-Proceedings?

Yes. You can request an adjournment online before the due date if you need more time to collate evidence. It is important to seek the extension before the window closes rather than let it lapse.

What can the assessment order do?

The Section 143(3) order may accept your return as filed, or make additions to income and disallow deductions/claims, resulting in a tax demand with interest. The quality of your representation directly affects this outcome.

Can I appeal against the assessment order?

Yes. If the Section 143(3) order is adverse, you can appeal before the Commissioner of Income-tax (Appeals), CIT(A), within the prescribed time, and thereafter before the Income Tax Appellate Tribunal (ITAT). We draft the grounds and file the appeal for you.

How does TaxClue handle my scrutiny case?

We review the notice, reconcile AIS/26AS/TIS with your return, build an issue-wise evidence file, draft point-wise e-Proceedings replies, track every portal window and represent you until the 143(3) order — and file a CIT(A) appeal if the order is adverse.

What is a Section 143(2) notice and how do I respond to it?

A Section 143(2) notice tells you your return has been selected for scrutiny and must be served within three months from the end of the financial year in which the return was filed. You respond by reconciling your return with AIS/26AS, then answering each subsequent 142(1) questionnaire point-wise with indexed evidence under e-Proceedings, before the portal due date.

What is faceless assessment under Section 144B?

Under Section 144B, scrutiny is conducted electronically through assessment units with no personal interface with the officer. Show-cause notices, questionnaires and your replies all move through the e-Proceedings tab, and the draft and final orders are passed within the faceless framework. Video-conference hearings can be requested where allowed.

How do I reconcile AIS and Form 26AS for a scrutiny reply?

Download the AIS, TIS and Form 26AS from the portal and match each entry — interest, dividends, securities and mutual-fund transactions, property deals and TDS — against your bank, broker and salary records. Where an AIS entry is wrong or duplicated, submit online AIS feedback. Most scrutiny queries arise from these mismatches, so reconciling first pre-empts additions.

What is the time limit to complete a Section 143(3) assessment?

The assessment must be completed within the statutory time limit measured from the end of the assessment year, as extended for faceless proceedings. The exact outer date depends on the assessment year; the officer must pass the 143(3) order within that window or it becomes time-barred.

What is the penalty if scrutiny results in additions to income?

Additions can attract penalty under Section 270A — 50% of the tax on under-reported income, rising to 200% for mis-reporting — along with interest under Sections 234A/234B/234C on the resulting demand. A well-documented, reconciled reply is the best way to avoid or reduce these additions and the penalty that follows.

Can I request an adjournment or a personal hearing in faceless scrutiny?

Yes. You can file an online adjournment request before a due date if you need more time to collate evidence, and you can request a hearing through video conference where the scheme permits. Both should be sought within the portal window rather than after it lapses.

Verify Everything

Official Sources & Legal References

Every regulatory detail on this page — sections, time limits and the faceless procedure — is drawn from primary law and official government sources. Verify them directly:

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