142(1) Notice Reply Format — Scrutiny Notice Response (142(1) / 143(2))

Authorised-representative reply skeleton for scrutiny notices under sections 142(1) and 143(2) — point-wise response table and document-index annexure, framed for faceless e-Proceedings under section 144B.

Free · CORAA original — SA-aligned

Updated 29 Jul 2026

Type

Reply — scrutiny notice / questionnaire (AR submission)

Section & authority

Ss. 142(1) / 143(2) — NFAC / jurisdictional AO (faceless, s. 144B)

Time limit

By the compliance date specified in the notice (seek adjournment on the portal if needed)

Filed via

e-Proceedings on the e-filing portal

Share this template

Your firm — letterhead

Appears at the top of the document as the audit firm letterhead.

Audit firm name

Audit firm address

Used as the letterhead block.

Engagement partner

ICAI membership no.

Firm registration no.(optional)

Engagement details

The client and period this document is for.

Name of assessee

PAN

Address of assessee

Assessment Year

Notice / order reference no.(optional)

Date of notice / order(optional)

Date of this document

Notice issued under section

Addressed to

Recipient of the letter — usually the company's board.

Officer / authority addressed

Live preview

9 required fields left to fill

142(1) Notice Reply Format — Scrutiny Notice Response

31 July 2026

To,

Date: 31 July 2026

Reply to Notice under Section 142(1) of the Income-tax Act, 1961

Assessee: {{client_name}} | PAN: {{client_pan}} | Assessment Year: {{assessment_year}}

Ref: Notice dated

Respected Sir / Madam,

1. We act as the authorised representative of the above assessee in the captioned proceeding; the letter of authority is enclosed as Annexure A. This submission is furnished electronically through the e-Proceedings facility on the e-filing portal in response to the notice cited above.

2. At the outset, the assessee submits that the return of income for AY {{assessment_year}} was filed within the time allowed, declaring total income of ₹ ____________, and that all particulars called for are being furnished point-wise below.

Point-wise Reply to the Notice / Questionnaire

Sl.	Query raised in the notice	Response	Annexure ref.
1	____________ [reproduce the query verbatim]	____________ [answer the query directly in the first sentence; then support with figures and document references]	Annexure ____
2	____________	____________	Annexure ____
3	____________	____________	Annexure ____
4	____________	____________	Annexure ____

Annexure Index — Documents Furnished

Annexure	Document	Pages
A	Letter of authority in favour of the authorised representative	____
B	Audited financial statements for the year ended ____________	____
C	Ledger extracts / party-wise details called for	____
D	Bank statements for the relevant period	____
E	____________	____

Drafting hint: reproduce each query verbatim before answering — in faceless assessment the officer reading the reply may not be the one who issued the notice, and a self-contained reply avoids adverse inferences.
Drafting hint: never leave a query unanswered; if information is voluminous or awaited from a third party, say so expressly and seek time through the adjournment facility rather than by silence.
Drafting hint: upload annexures as clearly named, bookmarked PDFs within the portal's size limits; split large files by annexure.

3. The assessee craves leave to furnish such further information and evidence as may be called for, and requests that if any adverse view is proposed on any issue, an opportunity of being heard (including through video conferencing under section 144B) be granted before the variation is made.

Thanking you,

Yours faithfully,

For {{firm_name}}

Chartered Accountants

Firm Registration No.:

_______________________________

Partner | Membership No.: {{icai_membership_no}}

Authorised Representative of {{client_name}}

Free · Email required once · Firm data stays in your browser

What’s inside

An excerpt from the template.

Reply to Notice under Section ___ of the Income-tax Act, 1961

Assessee: ___ | PAN: ___ | Assessment Year: ___

Ref: Notice ___ dated ___

↑ Excerpt only — the full template is what you download as Word

About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

What is the difference between a notice under 142(1) and 143(2)?

A 143(2) notice is the notice that puts the return under scrutiny — it tells you the case is selected for assessment. A 142(1) notice is an information-gathering tool: it can require a return to be filed, or call for accounts, documents and specific details, and is typically used to serve questionnaires during the scrutiny. In practice a scrutiny begins with 143(2) and proceeds through one or more 142(1) questionnaires.

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

Non-compliance permits a best-judgment assessment under section 144, attracts a penalty of ₹10,000 for each default under section 272A(1)(d), and can in principle invite prosecution under section 276D. If the compliance date cannot be met, seek an adjournment through the portal before the deadline — silence is treated as non-compliance.

How do I reply to a scrutiny notice in faceless assessment?

All responses are uploaded through the e-Proceedings tab on the e-filing portal against the specific notice, as PDF annexures with a covering reply. Because the assessment unit under section 144B acts only on the written record, each query should be reproduced and answered in a self-contained, point-wise format — this template's response table and annexure index follow that structure.

Can my CA reply to the scrutiny notice on my behalf?

Yes. A chartered accountant can act as your authorised representative under section 288, supported by a letter of authority, and can draft and upload submissions. The reply is still made from the assessee's e-filing account (or by the CA added as an authorised person), and any verification required in the proceeding remains the assessee's.

Related templates

You might also need.

Response to 143(1) Intimation — Reply Format with Reconciliation Table

Free reply format for 143(1) intimation adjustments — clause-wise reconciliation of returned vs processed inco

Section 270A Penalty Reply Format — Under-reporting SCN Response with 270AA Immunity Draft

Free section 270A penalty reply format — under-reporting vs misreporting defence grounds plus a 270AA immunity

Form 3CD — Tax Audit Report under Section 44AB

Free Form 3CD + Form 3CB tax audit report template under Section 44AB of the Income-tax Act 1961. CBDT prescri