Section 143(2) scrutiny notice — what it means and how to respond

What it is

The 143(2) notice tells you the return is picked for scrutiny — either limited (specific issues) or complete. It's the start of an assessment, not a demand. It must be served within 3 months from the end of the financial year in which the return was filed; a notice issued after that is invalid.

"It came twice and the PDF has no specifics"

• The initial 143(2) usually just intimates selection — the detailed questions come later through a 142(1) questionnaire under e-Proceedings.
• Receiving it twice can be a system duplicate, or a limited-scrutiny notice followed by a complete-scrutiny one. Check the DIN and reason on each — respond to both, but you don't have to submit twice if they're identical duplicates.

How to respond

1. Log in to the e-filing portal → Pending Actions → e-Proceedings.
2. Open the notice, read the scope (limited vs complete) and any questionnaire.
3. Acknowledge and submit your response with supporting documents by the due date; seek an adjournment online if you need time.
4. Keep everything documented — the assessment is concluded under Section 143(3).

Don't ignore it — non-response can lead to a best-judgment assessment and additions. Given scrutiny stakes, it's worth having a CA represent you.