What is a notice under Section 142(1) of the Income Tax Act?

Section 142(1) empowers the AO to issue an inquiry notice before completing assessment. The notice asks the taxpayer to file an overdue return, produce accounts and documents, or furnish written information about income and assets. It must be answered via the Income Tax e-Proceedings portal within the specified deadline.

Is Section 142(1) a scrutiny notice?

No. A 142(1) notice is a pre-assessment inquiry, not a full scrutiny assessment. Scrutiny is initiated under Section 143(2) after return filing. A complete 142(1) response often closes the matter without scrutiny being invoked.

What is the time limit to reply to a Section 142(1) notice?

The deadline is specified in the notice - typically 15 days under Faceless Assessment (NeAC) or up to 30 days in non-faceless cases. Extension can be requested in writing before the deadline. Non-compliance attracts INR 10,000 penalty under Section 271(1)(b).

What happens if I do not respond to a Section 142(1) notice?

Three progressive consequences: penalty of INR 10,000 under Section 271(1)(b) for each failure; Best Judgement Assessment under Section 144 where AO estimates income; and for wilful non-compliance, prosecution under Section 276D with rigorous imprisonment up to 1 year.

How do I respond to a Section 142(1) notice online?

Log in to incometax.gov.in, go to Pending Actions, select e-Proceedings, find the notice, choose Partial or Full Response, upload required documents in PDF/Excel format, and submit. Download the acknowledgement after submission. No physical visit required under Faceless Assessment.

Can a Section 142(1) notice be issued after the Assessment Year ends?

Yes. Under Section 142(1)(i), the AO can issue a return-filing notice even after the relevant Assessment Year ends. However, under Section 142(1)(ii), the AO cannot demand documents older than 3 years.

What is the penalty for non-compliance with Section 142(1)?

INR 10,000 for each failure under Section 271(1)(b). This applies per notice per failure. Wilful non-compliance additionally leads to prosecution under Section 276D - rigorous imprisonment up to 1 year with fine.

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Pre-Assessment Inquiry: Section 142(1) empowers the AO to issue a formal inquiry notice demanding your return, accounts, documents, or written clarifications

Not a Penalty Order: A 142(1) notice is an official request for information that must be responded to within 15-30 days exclusively via the Income Tax e-Filing portal

Serious Consequences: Non-compliance triggers INR 10,000 penalty under Section 271(1)(b), Best Judgement Assessment under Section 144, and prosecution under Section 276D

End-to-End CA Service: Notice review, document compilation, e-Proceedings submission, and follow-up from offices in Pune, Mumbai, Delhi, and Bengaluru

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My notice was for AIS mismatches across 3 years. The team reconciled everything, prepared a clean written explanation, and handled the entire e-Proceedings process. Professional and reliable.

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Overview What Is 142(1)Triggers Our Services Process Documents Challenges Fees Timeline Why CA DIY vs CA FAQs

Section 142(1) Notice - What You Need to Know

📌 TL;DR - Section 142(1) Notice Services at a Glance

Section 142(1) is a pre-assessment inquiry notice issued by the Assessing Officer to non-filers or taxpayers whose returns need additional verification. You must respond via the Income Tax e-Filing portal within 15-30 days. Ignoring it invites a INR 10,000 penalty, Best Judgement Assessment, and possible prosecution. Patron Accounting handles the complete reply starting at INR 2,999.

If you have received a notice under Section 142(1) of the Income Tax Act, 1961, the Income Tax Department is conducting an inquiry before completing your assessment. The notice may ask you to file a return you have not yet submitted, or to produce accounts, documents, and written information relevant to your income.

The notice is issued by the Assessing Officer (AO) or, under the Faceless Assessment Scheme, the National e-Assessment Centre (NeAC). Responding only through the e-Proceedings portal at incometax.gov.in is mandatory. Physical submission is not accepted under the current faceless framework.

Content is reviewed quarterly for accuracy.

What is Section 142(1) of the Income Tax Act?

Section 142(1) of the Income Tax Act, 1961 empowers the Assessing Officer to issue an inquiry notice before assessment, requiring a taxpayer to furnish a return, produce accounts and documents, or provide written information about income and assets.

The notice can be issued both when a return has been filed (for verification) and when no return has been filed (to compel filing). Under the current Faceless Assessment Scheme, it is issued by the National e-Assessment Centre (NeAC) and must be responded to electronically through the e-Proceedings portal.

Key Terms for Section 142(1) Notice:

Assessing Officer (AO) - The Income Tax authority responsible for assessing your tax liability; under Faceless scheme, the NeAC performs this role.

e-Proceedings - The online portal function at incometax.gov.in through which all 142(1) responses must be submitted.

Best Judgement Assessment - Assessment under Section 144 where the AO estimates income from available records when a taxpayer fails to respond.

AIS / Form 26AS - Annual Information Statement and TDS statement - common sources of data mismatch that trigger 142(1) notices.

NeAC - National e-Assessment Centre - the faceless authority that issues and processes 142(1) notices.

Section 142(1) Inquiry Notice

When Is Section 142(1) Notice Issued? Reasons and Triggers

The Assessing Officer issues a 142(1) notice in three distinct situations:

Non-filing of ITR: If you have not filed your Income Tax Return under Section 139(1), the AO can direct you to file within specified time - even after the Assessment Year ends
Post-filing verification: If you filed your ITR and the AO requires specific accounts, documents, or records to verify your disclosures
Written information and clarifications: If the AO needs written notes, workings, or statements including a full statement of assets and liabilities

Common triggers in 2025-26: AIS/Form 26AS mismatch, high-value transactions not reconciled with declared income, random scrutiny selection, tax audit requirement, or discrepancies identified during Section 143(1) processing.

Important: The AO cannot demand documents older than 3 years under Section 142(1)(ii).

Our Section 142(1) Reply Services

Service	What We Do
Notice Review and Analysis	Detailed review of the 142(1) notice to identify exactly what the AO has asked for, applicable deadline, and risk level
Document Compilation and Organisation	Gathering and indexing all required documents: bank statements, ITR, Form 26AS, AIS, investment proofs, and business records
Response Drafting	Structured, point-by-point reply with covering letter, numbered responses, and exhibit index
e-Proceedings Submission	Filing the complete response on incometax.gov.in via e-Proceedings with digital acknowledgement retrieval
Follow-up and Escalation Support	Tracking post-submission; managing Show Cause Notice or Section 144 proceedings if they follow
Extension Application	Filing formal request for additional time if the given deadline is insufficient to compile voluminous records

Our Process

8-Step Process to Respond to Section 142(1) Notice

All responses must be submitted electronically via the Faceless Assessment Scheme. Penalty for non-compliance: INR 10,000 per failure under Section 271(1)(b). Prosecution under Section 276D: rigorous imprisonment up to 1 year.

Step 1

Read the Notice Carefully

Identify whether it asks you to (a) file an overdue return, (b) produce accounts and documents, or (c) furnish written information. Each requires a different response strategy.

Notice analysedDemand identified

Notice Read01

Step 2

Note the Deadline and Request Extension

The notice specifies a response date, typically 15 days for NeAC-issued notices. If you cannot compile documents in time, file a written extension request to the AO immediately.

Deadline trackedExtension filed

Deadline Set02

Step 3

Conduct Pre-Assessment Review

A CA reviews the specific points raised to identify gaps, mismatches, or potential exposures, and decides whether a revised return under Section 139(5) is appropriate.

Gaps identifiedStrategy set

Reviewed03

Step 4

Compile and Index All Documents

Gather every document demanded: P&L, balance sheets, bank statements, investment certificates, TDS certificates, sale deeds. Create a paginated index linking each AO query to the relevant exhibit.

Docs compiledIndex prepared

Indexed04

Step 5

Log in to incometax.gov.in

Use your PAN and password to access your registered e-Filing account. Navigate to: Pending Actions - e-Proceedings - Response to Notice u/s 142(1).

Portal accessedNotice located

Logged In05

Step 6

Choose Partial or Full Response

If all documents are ready, submit a Full Response. If some are still being gathered, submit a Partial Response immediately as proof of compliance, then file remaining as addendum.

Response type selectedCompliance proven

Mode Selected06

Step 7

Upload Documents and Submit

Upload each document in PDF or specified format. Ensure all uploads align with ITR information. Submit and download the acknowledgement reference number.

Docs uploadedACK downloaded

Submitted07

Step 8

File Revised Return if Required

If the notice exposed errors in your original ITR, file a revised return under Section 139(5) before the assessment is completed. Only possible if original was filed within due date.

Errors assessedRevised if needed

Complete08

Documents Required to Respond to Section 142(1)

Document	Purpose	Where to Obtain
Income Tax Return (ITR) filed	Primary tax disclosure document	e-Filing portal / CA
Form 26AS / AIS	TDS, advance tax, high-value transaction data	incometax.gov.in
Bank statements (all accounts)	Income verification, source of funds	Net banking / bank branch
Investment proofs (80C, 80D, etc.)	Validate tax-saving claims	Insurer / mutual fund / employer
Capital gains statement	Verify gains from shares, property, MF	Broker / registrar / sale deed
Business P&L and Balance Sheet	Income from business/profession verification	Accountant / CA
Statement of assets and liabilities	Full financial position disclosure	Prepared by CA
Sale deeds or property documents	Verify capital gains or high-value transactions	Sub-registrar office
Salary slips and Form 16	Verify salaried income	Employer
TDS certificates (Form 16A, 16B, 16C)	Third-party income deductions	Deductor / TRACES portal

4 Common Challenges in Responding to Section 142(1)

Challenge	Impact	How Patron Accounting Solves It
Tight deadline with voluminous records	15 days insufficient for years of financial records	Patron Accounting immediately files extension request while simultaneously beginning document collection - ensuring you are never in default
AIS or Form 26AS mismatch	ITR vs AIS data on high-value transactions	Our CAs reconcile line by line, prepare written explanation for each variance, and where necessary, file a revised return to close the gap
Notice for undisclosed or inherited assets	High-value property purchases or large bank deposits	Detailed source-of-funds narratives with documentary evidence - gift deeds, inheritance records, loan agreements - submitted as structured exhibits
Risk of Best Judgement Assessment	Previous notice received no response; Section 144 SCN issued	Emergency response with full documentation; appeal before CIT(A) against adverse assessment orders where needed

Section 142(1) Notice Reply Fees 2026

Fee Component	Amount
Basic Reply (Individual - straightforward)	INR 2,999
Standard Reply (Salaried / HNI - AIS reconciliation)	INR 4,999
Business / Complex Reply (multi-year, P&L-linked)	INR 7,999 onwards
Emergency Response (deadline within 48-72 hours)	INR 9,999 onwards
Patron Accounting Professional Fees	Starting from INR 2,999 (Exl GST and Govt. Charges)

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free Section 142(1) Notice consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

How Long Does It Take to Respond?

Stage	Estimated Timeline
Notice review and assessment	1 business day
Document compilation (all records available)	2-3 business days
Document compilation (some records to be gathered)	4-7 business days
Response drafting (simple notice)	1 business day
Response drafting (complex / multi-issue)	2-3 business days
e-Proceedings submission	Same day after approval
Total - Standard case	3-5 business days end-to-end
Total - Complex case	7-10 business days end-to-end

Emergency priority: Cases where the deadline is within 48 hours get immediate attention. Contact us on the same day you receive the notice to avoid last-minute risk.

Key Benefits

Why Professional CA Help for Section 142(1) Matters

Accuracy and Completeness

Every document demanded is included, properly indexed, and reconciled with your ITR - reducing risk of follow-up notices.

Avoiding Escalation

An incomplete response can trigger Section 143(2) scrutiny. A professionally prepared reply closes the matter at the 142(1) stage.

Penalty Prevention

Non-compliance costs INR 10,000 under Section 271(1)(b). Professional handling ensures you meet the deadline and avoid this fixed penalty.

Strategic Response

Our CAs assess risk level, identify whether a revised return is advisable, and calibrate the response to avoid unnecessary disclosure.

Prosecution Protection

Wilful non-compliance can lead to prosecution under Section 276D. A timely, professionally filed response eliminates this risk entirely.

Pan-India Coverage

Offices in Pune, Mumbai, Delhi NCR, and Bengaluru. Faceless e-Proceedings capability for remote service across India.

Why Clients Trust Patron Accounting

1,200+ IT Notices Handled | 4.8/5 Client Rating | 300+ Verified Google Reviews | 48-Hour Response Guarantee | 4 Offices: Pune, Mumbai, Delhi NCR, Bengaluru

DIY Response vs Professional CA Reply

Factor	Patron Accounting CA Reply	DIY (Self-Response)
Notice Interpretation	Expert review - every demand identified correctly	Risk of misreading what AO actually wants
Document Completeness	Structured index - every document cross-checked	Common to miss required exhibits
e-Proceedings Navigation	CAs handle portal submission with correct format	Confusing portal; errors in upload format
AIS Reconciliation	Line-by-line reconciliation included	Difficult without tax expertise
Revised Return Decision	CA evaluates and advises proactively	Often missed opportunity
Escalation Risk	Minimised - response crafted to close at 142(1) stage	High - incomplete replies invite Section 143(2)
Time Required	2-5 days with CA; client effort minimal	15-20 hours self-preparation
Cost	INR 2,999 - INR 9,999 depending on complexity	Zero professional fee

Related Tax Notice and Assessment Services

Legal Framework - Section 142 of the Income Tax Act, 1961

Provision	Key Requirement
Section 142(1)(i)	Power to direct filing of a return if not filed within time under Section 139(1); notice can be issued even after Assessment Year end.
Section 142(1)(ii)	Power to require production of accounts and documents for assessment; lookback limit of 3 years.
Section 142(1)(iii)	Power to require written information, notes, or workings - including a full statement of assets and liabilities.
Section 144	Best Judgement Assessment - AO estimates income from available data if taxpayer fails to comply with 142(1) notice.
Section 271(1)(b)	Penalty of INR 10,000 for each failure to comply with a notice under Section 142(1) or 143(2).
Section 276D	Prosecution for wilful failure: rigorous imprisonment up to 1 year and fine.
Section 273B	Reasonable cause defence - no penalty if taxpayer proves failure was due to reasonable cause.
Faceless Assessment Scheme, 2019	All 142(1) notices issued by NeAC; response via e-Proceedings; no physical interaction required.

External Authority Link: Income Tax India e-filing portal - for e-Proceedings responses.

Frequently Asked Questions - Section 142(1) Notice

Get answers about Section 142(1) inquiry notices, response process, deadlines, penalties, and the e-Proceedings portal.

Quick Answers

What is 142(1) notice? A pre-assessment inquiry notice requiring a taxpayer to file a return, produce documents, or provide written information to the Assessing Officer.

Who issues it? The Assessing Officer (AO) or the National e-Assessment Centre (NeAC) under the Faceless Assessment Scheme.

How to respond? Only via e-Proceedings on incometax.gov.in; Partial or Full Response with required documents.

Penalty? INR 10,000 per failure under Section 271(1)(b); rigorous imprisonment up to 1 year under Section 276D for wilful non-compliance.

Act Within the Deadline - Consequences of Delay Are Severe

Deadline: As specified in the notice - typically 15 days (NeAC) to 30 days. No automatic extension is granted.

Day 1: Begin document compilation immediately; contact Patron Accounting for expert review
Before deadline: File extension request in writing if documents cannot be gathered in time; submit Partial Response as proof of compliance
Missed deadline: INR 10,000 penalty under Section 271(1)(b); Show Cause Notice for Best Judgement Assessment under Section 144
Continued non-compliance: Prosecution under Section 276D; rigorous imprisonment up to 1 year

Call +91 945 945 6700 or WhatsApp us on the same day you receive the notice.

Get Expert CA Reply to Your 142(1) Notice - Starting at INR 2,999

A notice under Section 142(1) is a formal inquiry that demands timely, complete, and accurate compliance. Whether you have not filed your return or the department needs additional verification, the response must be submitted via the e-Proceedings portal within the specified deadline.

With organised documentation and a professionally drafted response, most 142(1) matters are resolved without escalation to scrutiny proceedings. Patron Accounting's CA team handles every step - notice review, document compilation, response drafting, portal submission, and post-filing follow-up.

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Section 142(1) Notice Reply Services Across India

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Content Created: March 2026 | Last Updated: | Next Review: March 2027 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed annually. Trigger: Faceless Assessment Scheme updates, IT Act amendments to Section 142 or penalty provisions, or portal UI changes. Freshness Tier 2.

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IT Notice under Section 142(1): Expert CA Reply Service

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Section 142(1) Notice - What You Need to Know

What is Section 142(1) of the Income Tax Act?

When Is Section 142(1) Notice Issued? Reasons and Triggers

Our Section 142(1) Reply Services

Read the Notice Carefully

Note the Deadline and Request Extension

Conduct Pre-Assessment Review

Compile and Index All Documents

Log in to incometax.gov.in

Choose Partial or Full Response

Upload Documents and Submit

File Revised Return if Required

Documents Required to Respond to Section 142(1)

4 Common Challenges in Responding to Section 142(1)

Section 142(1) Notice Reply Fees 2026

How Long Does It Take to Respond?

Why Professional CA Help for Section 142(1) Matters

Accuracy and Completeness

Avoiding Escalation

Penalty Prevention

Strategic Response

Prosecution Protection

Pan-India Coverage

Why Clients Trust Patron Accounting

DIY Response vs Professional CA Reply

Related Tax Notice and Assessment Services

Legal Framework - Section 142 of the Income Tax Act, 1961

Frequently Asked Questions - Section 142(1) Notice

What is a notice under Section 142(1) of the Income Tax Act?

Is Section 142(1) a scrutiny notice?

What is the time limit to reply to a Section 142(1) notice?

What happens if I do not respond to a Section 142(1) notice?

How do I respond to a Section 142(1) notice online?

Can a Section 142(1) notice be issued after the Assessment Year ends?

What is the penalty for non-compliance with Section 142(1)?

142 ka notice kya hota hai?

Act Within the Deadline - Consequences of Delay Are Severe

Get Expert CA Reply to Your 142(1) Notice - Starting at INR 2,999

Section 142(1) Notice Reply Services Across India