Notice that your return is selected for scrutiny: section 143(2) notice

Which law applies? The Income-tax Act, 2025 applies to the tax year 2026-27 onwards. Section 536(2)(c) of that Act says the repealed Income-tax Act, 1961 continues to apply to proceedings, including notices, assessment, reassessment, rectification, penalty and appeals, for any tax year beginning before 1 April 2026, that is the financial year 2025-26 (assessment year 2026-27) and earlier. Each notice page below gives both: the 2025 Act first, then the 1961 Act as printed by the Income Tax Department on 22 May 2026. For the oldest assessment years (up to 2021-22) the reassessment time limits in force before 1 September 2024 may apply, and that earlier text was not read.

The Assessing Officer wants to check that you have not understated income, computed excessive loss or underpaid tax, and asks you to attend or produce evidence.

What it means under the Income-tax Act, 2025 (tax year 2026-27 onwards)

Section 270(8) lets the Assessing Officer serve a notice requiring you, on a date specified, either to attend the office or to produce the evidence on which you rely in support of the return. On that date or soon after, the officer hears the evidence and then makes the assessment (section 270(10)).

Time limits under the 2025 Act

The notice cannot be served after three months from the end of the financial year in which the return is furnished (section 270(9)). A notice served later is out of time.

Under the Income-tax Act, 1961 (tax years before 2026-27)

Section 143(2). Section 143(2): where a return has been furnished, the Assessing Officer, if he considers it necessary or expedient to ensure that the assessee has not understated income, computed excessive loss or underpaid tax, serves a notice requiring the assessee, on a date specified, to attend or to produce evidence. After hearing the evidence the Assessing Officer makes the assessment by an order in writing (section 143(3)).

Time limits. No notice under section 143(2) can be served after the expiry of three months from the end of the financial year in which the return is furnished. The same as the 2025 Act.

What to do first

Check the date of the notice against the limit with the calculator on this site.
Note the date, the documents asked for and the questions.
Collect the evidence for each item in the return: income proofs, deduction proofs, bank statements.
Reply by the date given, or ask for time in writing before it.

An outline for a reply

Acknowledge the notice, list the documents attached against each point asked, explain any item that needs explanation in two or three lines, and ask for an opportunity of being heard before any adverse order.

Check the deadline

This is a general outline, not a reply to your own notice: facts and documents differ, and the deadline is short. Ask a chartered accountant.

Common questions

What section of the new Act replaces section 143(2)?

Section 270(8) and (9) of the Income-tax Act, 2025, for the tax year 2026-27 onwards. For earlier tax years the 1961 Act continues to apply to notices (section 536(2)(c)) and the notice quotes section 143(2) of that Act.

Source

The Income-tax Act, 2025, as published in the Gazette of India Extraordinary: sections 252, 263, 268, 270, 279 to 282, 287, 289, 357, 358, 411, 412 and 536. The enacted text was read on 13 November 2026.
The Income-tax Act, 1961 (text with amendments, printed by the Income Tax Department on 22 May 2026): sections 133, 139(9), 142, 143, 148, 148A, 149, 150, 154, 156, 220 and 249(2). Downloaded from incometaxindia.gov.in and read on 13 November 2026.
Old-section to new-section mapping: the Income Tax Department’s section navigator, checked against the Act (see the Income-tax Sections section of this family).

Rules read on 13 November 2026 from the Income-tax Act, 2025. This site explains notices in general terms. It is not legal advice and does not replace a chartered accountant or tax lawyer. A notice has a deadline: do not rely on a web page for your own case, and ask a professional soon.