ITR
Upload large documents in a scrutiny reply
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
Each attachment on e-Proceedings can be up to 5 MB, with up to 10 attachments per response and 50 MB in total. Larger material must be split or sent in more than one response.
Provisions and law
- Sec 142(1), Income-tax Act 1961 (now Sec 268(1), Income-tax Act 2025)Officer can require documents and accounts.
- Sec 144B, Income-tax Act 1961 (now Sec 273, Income-tax Act 2025)Assessments are done in faceless mode through the National Faceless Assessment Centre.
Analysis
Compress scanned PDFs and remove blank pages. Split a long bank statement by quarter and name files clearly, such as HDFC Apr to Jun 2025. In the reply text, list each attachment and what it proves. If you need to send more, submit a further response before the due date.
Conclusion
- Compress and split large files to under 5 MB each.
- Name each file by content.
- List the attachments in the reply.
- Send a further response if more files remain.
A Savvy can do this for you
Scrutiny assessment, Sec 143(2) (now 270(8))
₹4,999
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