Answer

1. F

   Facts

   During scrutiny, the officer uses Sec 142(1) (now Sec 268(1)) notices to ask for documents and explanations. Each question needs a clear answer with proof by the date in the notice.

2. P

   Provisions and law

   • Sec 142(1), Income-tax Act 1961 (now Sec 268(1), Income-tax Act 2025)Officer can require documents, accounts and information before assessment.
   • Sec 143(2), Income-tax Act 1961 (now Sec 270(8), Income-tax Act 2025)Officer may select a return for scrutiny by serving a notice within three months from the end of the financial year in which the return was filed.
3. A

   Analysis

   Number your answers to match the questions. Attach bank statements, contract notes, rent agreements or invoices for each point, with a one-line note on what each file shows. Each attachment can be up to 5 MB, with up to 10 files per response and 50 MB in total, so split large files and send more than one response if needed. Answer everything; a partial reply invites a best judgment estimate.

4. C

   Conclusion

   1. 1List each question in the notice.
   2. 2Collect proof for each one.
   3. 3Write numbered answers and name the files clearly.
   4. 4Submit before the due date and save the acknowledgement.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.