Scrutiny of Income Tax Returns: Notice Issued U/S 143(2) of The Income Tax Act, 1961

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What is Scrutiny of Income Tax Return:

Each & every Income Tax Return (ITR) filed with, is processed by Income Tax Department. Whenever some additional information or clarification is required to be called a notice to this effect is issued, it is called Scrutiny.

Reasons for Scrutiny:

There can be certain reasons for scrutiny of ITR, such as the income/loss declared by the assessee does not match, the limit set by the department, where income tax officer feels that income declared by the assessee is not correct.

Tax payers get the information of scrutiny through notice issued by Income Tax Department. Through, its directive dated 11-7-2016 CBDT has revised the format of notice of scrutiny u/s 143(2) of Income Tax Act, 1961.

There are three types of Scrutiny notices as per the Income Tax Department:

  • Limited Scrutiny
  • Complete Scrutiny
  • Manual Scrutiny

View Here to get the revised format of Scrutiny notice under Section 143(2).

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