Section 142(1) Income Tax Notice: Meaning, Reply Process and Documents

A notice under Section 142(1) of the Income-tax Act should be read carefully, not feared. In practical terms, it is a formal request from the Income Tax Department either to file a return or to provide information, accounts or documents needed for assessment.

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.

For professional help, see Tax Notices, Scrutiny, Assessments & 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.

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 July 2026. The correct response depends on the actual notice, assessment year, facts and current law.