Answer

1. F

   Facts

   An intimation closes processing, not the department's right to examine. A scrutiny notice under Sec 143(2) can still come, but only within three months from the end of the financial year in which you filed.

2. P

   Provisions and law

   • Sec 143(2), Income-tax Act 1961 (now Sec 270(8))A scrutiny notice can be served only within three months from the end of the financial year in which the return was filed.
   • Sec 143(1), Income-tax Act 1961 (now Sec 270(1))After processing your return, CPC sends an intimation showing tax payable or refund due, after only limited adjustments.
3. A

   Analysis

   For an AY 2026-27 return filed in July 2026, the scrutiny window ends on 30 June 2027. After that date, a scrutiny for that year is not possible, though reassessment can happen in limited cases under separate rules. Keep proofs for every claim for at least the reassessment period.

4. C

   Conclusion

   1. 1Note your filing date.
   2. 2Count three months from the end of that financial year.
   3. 3Watch email and e-Proceedings during that window.
   4. 4Keep all proofs filed with your records.

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