Income Tax Notice u/s 142(1): How to Reply, Deadline & Documents

Received an Income Tax notice under Section 142(1)? First check the assessment year, response due date shown on the notice, questions asked and attachments. Where the notice is available in e-Proceedings, prepare a point-wise reply with supporting documents and submit it before the stated deadline. Do not assume every notice allows the same response period.

Section 142(1) of the Income-tax Act, 1961 permits the department to require a return or information, accounts and documents for assessment. For notices under the Income-tax Act, 2025, verify the provision cited in the actual communication rather than automatically applying the old section number. The relevant law and procedure depend on the assessment/tax year and proceeding.

The correct response depends on the exact wording of the notice. A short notice asking why a return has not been filed is different from a detailed notice asking for bank statements, books of account, property records or source-of-funds evidence.

Need help preparing a notice reply? Contact Rajiv Malik & Associates for Income Tax Notice Reply & Appeals.

What Section 142(1) means

Section 142(1) allows the tax authority to ask for information before making an assessment. The notice may broadly require:

• filing of an income-tax return, if the return has not been filed;
• production of accounts or documents;
• written information on assets, liabilities, transactions or income sources.

It does not automatically mean that the taxpayer has committed a default. It means the department requires a documented response.

Two common types of 142(1) notices

How to identify what is being asked

Before preparing the reply, note:

• assessment year;
• notice date and response deadline;
• DIN / document identification details;
• section mentioned;
• issues or queries listed;
• whether attachments are requested;
• mode of response on the e-Filing portal.

The Income Tax Department provides an online service to authenticate notices/orders. Communications issued on or after 1 October 2019 generally bear a DIN, subject to limited exceptions.

Documents commonly requested

Depending on the issue, documents may include:

• ITR acknowledgement and computation;
• Form 26AS, AIS and TIS;
• bank statements;
• books of account and ledgers;
• salary, business or professional income records;
• property purchase/sale documents;
• investment and deduction evidence;
• loan confirmations or source-of-funds details;
• GST records where business turnover is involved.

Do not upload unnecessary confidential documents. Submit only what is relevant to the notice.

How to respond through e-Proceedings

Where the notice is available under e-Proceedings, the usual workflow is:

1. log in to the Income Tax e-Filing portal;
2. go to Pending Actions / e-Proceedings;
3. open the relevant proceeding;
4. read the notice and attachments;
5. prepare a point-wise reply;
6. upload supporting documents in permitted format/size;
7. submit before the due date;
8. download and preserve acknowledgement.

Once a response is submitted on the portal, it may not be editable. Review facts, figures and attachments before final submission.

Example scenario

A proprietor receives a Section 142(1) notice asking for bank statements and explanation of cash deposits for FY 2024-25. A practical response would reconcile bank deposits with sales, cash book, GST returns, withdrawals, loans or capital introduced. Unsupported one-line replies should be avoided.

Common mistakes

• replying without reading all attachments;
• missing the deadline;
• uploading bank statements without explanation;
• giving figures that do not match ITR, AIS, books or GST returns;
• ignoring later queries raised after the first reply;
• treating 142(1), 143(2) and 143(1) as the same thing.

When professional representation may help

Professional review is useful where the notice involves business records, high-value transactions, capital gains, cash deposits, mismatch in AIS/Form 26AS, unfiled return issues or possible assessment additions.

You may also need connected help with Income Tax Services if the return, computation or tax-credit position needs correction.

Frequently asked questions

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

Read the specific deadline printed in your notice and shown in e-Proceedings. The response period should not be assumed from a generic online article. If additional time is genuinely needed, request an adjournment or extension through the available proceeding workflow before the deadline, where permitted.

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

Non-compliance can lead to assessment on the available material, including a best-judgment assessment where statutory conditions are met, and may carry other consequences depending on the facts and applicable law. Do not ignore follow-up communications.

What is the difference between Sections 142(1) and 143(2)?

Under the Income-tax Act, 1961, Section 142(1) is used to seek a return, information or documents for assessment. A Section 143(2) notice is associated with selection of a return for scrutiny. Read the actual notice to identify the proceeding and relevant tax year.

Can I submit a reply without a CA?

A taxpayer may respond directly through the available e-Proceedings workflow. Professional assistance can help when the queries involve cash deposits, unexplained credits, business books, tax reconciliations or complex legal issues.

For case-specific assistance, visit Income Tax Notice Reply & Appeals.

Official references

• Income Tax e-Proceedings FAQ
• Income Tax e-Proceedings User Manual
• Authenticate Notice/Order issued by ITD

This article is for general information as reviewed in October 2026. The correct response depends on the actual notice, assessment year, facts and current law.