Advance tax, notices, deductions · Notices and Demand

Section 270(8) (old 143(2)): Scrutiny Notice

Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.

Find

This is NOT automated, a human officer has selected your return for detailed examination. Specific income, deduction, or transaction is under review. Must be responded to with documentary evidence within the timeline given.

Provisions

Sec 270(8) (old 143(2)); Sec 270(10) (old 143(3)); Sec 144; Faceless Assessment Scheme 2020; Sec 271(1)(c)

Analysis

Why your return was selected: (1) Large refund claim, officer verifies legitimacy. (2) High deductions claimed relative to income (e.g. Sec 123, Income-tax Act 2025 (old Sec 80C) of ₹1.5L on ₹3L income). (3) AIS shows transactions not declared (property purchase, large FD). (4) Specific issue risk profiling by IT department. (5) Information from third party (bank, registrar). Faceless assessment, how it works: Notice arrives on IT portal (also email). You respond online through IT portal → e-Proceedings → Response. Upload documents in PDF. No personal appearance. Officer is anonymous, from a different city. National Faceless Assessment Centre (NFAC) coordinates. What to submit: Depends on the specific query in the notice. Common documents: Bank statements, salary slips + Form 130 (old Form 16), investment proofs (ELSS receipts, PPF passbook), home loan certificate, rent receipts, capital gains statement, property registration documents.

Close

  1. Login to IT portal → e-Proceedings → View notices (Sec 270(8) (old Sec 143(2)) notice visible)
  2. Read notice carefully, identify exactly which item / transaction is under scrutiny
  3. Note response deadline from notice, calendar the date immediately
  4. Gather all documents related to the queried item (not your entire file)
  5. For investment queries: collect original receipts, bank statements, passbooks
  6. For income queries: bank statements, Form 130 (old Form 16), P&L account, AIS printout

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