ITR

Reply to a Sec 142(1) questionnaire in scrutiny

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Find

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.

Provisions

Sec 142(1), Income-tax Act 1961 (now Sec 268(1), Income-tax Act 2025); Sec 143(2), Income-tax Act 1961 (now Sec 270(8), Income-tax Act 2025)

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.

Close

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

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