CBDT Has Started MASS Dispatch of Scrutiny Notices U/S 143(2) for AY 2024–25 – What You Must Know
Income Tax season isn’t over yet – especially if you receive a Scrutiny Notice from the Income Tax Department!
The Central Board of Direct Taxes (CBDT) has begun mass dispatch of scrutiny notices for Assessment Year 2024–25. Many taxpayers are already reporting these notices on social media and to their consultants.
If you’ve filed your ITR for FY 2023–24 (AY 2024–25), here’s what you need to know to stay calm and compliant.
What is a Scrutiny Notice?
A Scrutiny Notice is an official communication from the Income Tax Department under Section 143(2) of the Income Tax Act.
It is sent to taxpayers whose return has been selected for detailed examination. The department wants to verify information, claims, deductions, and ensure there is no misreporting or underreporting of income.
Key Sections involved:
Section 143(2): Notice for scrutiny assessment
Section 142(1): Notice asking for additional details/documents
Why Are These Notices Being Sent Now?
✅ Every year after ITR filing closes, the department uses data analytics to identify high-risk returns.
✅ Mismatches in AIS/26AS, large cash deposits, high-value purchases, or suspicious deductions can trigger scrutiny.
✅ For AY 2024–25, CBDT has stepped up efforts to improve compliance and catch potential tax evasion.
This year, mass scrutiny notices mean thousands of taxpayers could get selected.
Common Reasons for Scrutiny Notices
Wondering if you could get one? Here are common triggers:
✅ Mismatch in AIS / 26AS: Your ITR doesn’t match the Annual Information Statement
✅ High-Value Transactions: Expensive property, cars, jewellery purchases
✅ Undeclared Income: Missing foreign income, rental income
✅ Unusually High Deductions: Large deductions under Sections 80C, 80D, 80G, etc.
✅ Cash Deposits: Big cash deposits without matching income
✅ Business Turnover Mismatch: GST vs Income Tax
How to Check if You Got a Scrutiny Notice
👉 Log in to the Income Tax e-filing portal: https://www.incometax.gov.in
✅ Go to “e-Proceedings” section
✅ Check under Notices – Section 143(2)
If you see a new notice, download it and read carefully.
What Should You Do If You Get a Scrutiny Notice?
✅ Stay Calm! – It is a routine process for many taxpayers.
✅ Read the Notice: Check what the department is asking for.
✅ Collect Documents: Bank statements, bills, investment proofs, Form 16, etc.
✅ Reply on Time: Respond online through the e-filing portal.
✅ Consult Your CA: If you’re unsure how to reply, get professional help.
✅ Avoid Delay: Ignoring notices can lead to penalties or best judgment assessment.
Pro Tip – How to Avoid Scrutiny in Future
✅ Ensure your ITR matches AIS and Form 26AS
✅ Declare all sources of income
✅ Avoid suspicious deductions or false claims
✅ Maintain proper documentation
✅ File ITR correctly and on time
What Happens If You Don’t Respond?
❌ If you ignore the notice:
The department can complete your assessment on best judgment – you may get higher tax demand.
Penalties and interest can be imposed.
Severe cases may lead to prosecution under the Income Tax Act.
Timeline to Respond
Usually, the notice will give you 15–30 days to respond. It is critical to stick to these timelines.
Late or no response = higher chances of adverse order.
Conclusion
✅ Getting a Scrutiny Notice can be stressful, but it’s manageable.
✅ Don’t ignore it – read, collect documents, and reply carefully.
✅ Get professional help if needed – better safe than sorry!
At Taxgyany, we help you manage ITR filing, responding to notices, audits, and full compliance.
📞 Need Help with a Scrutiny Notice?
✔️ Call us: 730 430 7888
✔️ Visit: www.taxgyany.com
📌 Short Moral from the Story
“Good tax compliance is not just about paying on time – it’s about being prepared to answer questions when asked.”