Got an Income Tax Notice Under Section 143(3)? Here Is What to Do

Indian taxpayers who receive an income tax notice under Section 143(3) are subject to a process known as faceless scrutiny assessment. Under this system, tax authorities examine returns digitally without any physical interaction between the taxpayer and the assessing officer. Notices are typically issued when the tax department identifies discrepancies, underreported income, or claims that require further verification. Taxpayers must adhere to specific response timelines to avoid penalties or adverse assessment orders. Experts recommend preparing a clear, well-documented, evidence-based reply to address each query raised in the notice.