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What a Sec 142(1) notice means

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A Sec 142(1) notice is an inquiry before assessment. The officer either asks you to file a return or asks for documents, accounts or information to complete an assessment. Under the Income-tax Act 2025 the same power sits in Sec 268(1), but a notice about FY 2025-26 or earlier stays under the 1961 Act.

Provisions

Sec 268(1), Income-tax Act 2025 (old Sec 142(1)); Sec 271, Income-tax Act 2025 (old Sec 144)

Analysis

It is not a penalty or a demand by itself. It means your case is being examined, often after a scrutiny selection or because a return was not filed though AIS shows income. A full and timely reply usually keeps the matter to a normal assessment. Ignoring it can lead to a best judgment assessment, a ₹10,000 penalty for each failure and, in serious cases, prosecution.

Close

  1. Open the notice under Pending Actions > e-Proceedings and check the DIN, section and assessment year
  2. List exactly what is asked and the due date
  3. Collect documents and prepare a short covering reply
  4. Submit before the due date or ask for adjournment

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Connect nowPay and start: Inquiry before assessment, Sec 142(1) (now 268(1)), ₹4,999

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

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