143(2) Notice Reply Format 2026
To,
{{officer_designation}}
Date: 1 October 2026
Reply to Notice under Section 143(2) of the Income-tax Act, 1961
Assessee: {{client_name}} | PAN: {{client_pan}} | Assessment Year: {{assessment_year}}
Ref: Notice dated — Limited Scrutiny
Respected Sir / Madam,
1. We act as the authorised representative of the above assessee in the captioned assessment proceeding; the letter of authority is enclosed as Annexure A. This submission is furnished through the e-Proceedings facility on the e-filing portal in response to the notice cited above.
A. Particulars of the return under scrutiny
| Particulars | Details |
|---|
| Constitution and nature of business / source of income | ____________ |
| Return filed under section | ____________ [139(1) / 139(4) / 139(5)] |
| Date of filing and acknowledgement no. | ____________ |
| Return form | ____________ [ITR-3 / ITR-5 / ITR-6 …] |
| Total income returned | ₹ {{returned_income}} |
| Tax audit report u/s 44AB — date furnished | ____________ / Not applicable |
| Intimation u/s 143(1) — date and result | ____________ |
| Method of accounting | ____________ [mercantile / cash] |
B. Preliminary submissions
2. The assessee will co-operate fully in the proceeding. The following points are placed on record at the first opportunity, and the assessee's participation is without prejudice to them:
(a) Time limit for service — under the proviso to section 143(2), no notice can be served after the expiry of three months from the end of the financial year in which the return is furnished. The return was furnished on ____________, in the financial year ended 31 March ____________; the notice was therefore required to be served on or before 30 June ____________. It was served on ____________. ____________ [state the objection, or delete this clause if the notice is in time].
(b) Validity of the notice — ____________ [e.g. the notice does not bear a valid Document Identification Number; it has not been issued by the authority competent to issue it; it is addressed to a predecessor entity that ceased to exist on ____________].
(c) Scope of the scrutiny — the notice records that the case is selected for Limited Scrutiny on the issue(s) reproduced in Part C. The assessee submits that the examination be confined to those issues, and that any widening of the scope be made only with the approval required under the Board's instructions and after intimation to the assessee.
- Drafting hint: under section 292BB, an assessee who appears or co-operates is treated as duly served unless the objection to service is raised before the assessment is completed. If service is late or defective, say so in this first reply — not at the end.
- Drafting hint: delete clauses (a) and (b) where the notice is in order. A boilerplate objection with no facts behind it adds nothing and costs credibility.
C. Issue-wise preliminary submission
3. The issue(s) identified in the notice, and the assessee's preliminary submission on each, are set out below. Detailed particulars will be furnished in response to the questionnaire under section 142(1).
| Sl. | Issue identified for examination | Preliminary submission | Where reflected in the return / audit report | Annexure |
|---|
| 1 | ____________ [reproduce the issue verbatim from the notice] | ____________ [two or three sentences: what the item is, how it was treated, why the treatment is correct] | ____________ [ITR schedule / Form 3CD clause / note to accounts] | ____ |
| 2 | ____________ | ____________ | ____________ | ____ |
| 3 | ____________ | ____________ | ____________ | ____ |
D. Documents furnished with this reply
| Annexure | Document | Pages |
|---|
| A | Letter of authority in favour of the authorised representative | ____ |
| B | Return of income, computation of total income and acknowledgement | ____ |
| C | Audited financial statements and tax audit report (Form 3CA / 3CB – 3CD) | ____ |
| D | Form 26AS / AIS for the year | ____ |
| E | Working papers on the issue(s) in Part C | ____ |
| F | ____________ | ____ |
- Drafting hint: answer the 143(2) notice even when it asks for nothing specific. An unanswered notice sits on the portal as non-compliance and colours everything that follows.
- Drafting hint: before filing, reconcile the return to Form 26AS / AIS and the tax audit report on each flagged issue. The reason for selection is usually a data mismatch, and the first reply is the best place to close it.
- Drafting hint: keep the first reply short. Give the officer the return, the accounts and a clear position on each flagged issue; hold the bulk evidence for the 142(1) questionnaire.
4. The assessee requests that, if any variation to the returned income is proposed, a show-cause notice with the draft of the proposed variation be issued and an opportunity of being heard, including a personal hearing through video conferencing under section 144B, be granted before the assessment is completed.
Thanking you,
Yours faithfully,
For {{firm_name}}
Chartered Accountants
Firm Registration No.:
_______________________________
{{engagement_partner}}
Partner | Membership No.: {{icai_membership_no}}
Authorised Representative of {{client_name}}
