Income tax scrutiny notices: Understand Income Tax scrutiny under Section 143

Understand Income Tax scrutiny under Section 143 (2) for AY 2024-25, faceless process, key deadlines, documents needed, and why expert help is crucial. This article explains in detail, the different types of notices issued under Income Tax Act and their respective time limits within which such notices can be issued. The Central Board of Direct Taxes (CBDT) released new guidelines on June 14, 2025, outlining mandatory scrutiny procedures for Income Tax Returns filed for the financial year 2025-26 (assessment year 2026-27). The Income Tax Department issued these updated norms to streamline the scrutiny process. Receiving a notice from the income tax department, particularly under Section 143 (2) of the Income Tax Act, 1961 can be unsettling for any taxpayer. This notice signifies that the tax authorities have identified certain issues in your Income tax return (ITR) on which further clarification is required and intend to conduct a scrutiny assessment u/s 143 (3). In this article, we will discuss all about Sec 143 (2) notice issued under Faceless Assessment scheme, about assessment order, timelines ...