Income Tax · All Income Tax services

Scrutiny Assessment (143(3))

Selected for scrutiny? Don’t panic. We manage the 143(2) notice and the full assessment — documentation, replies and representation — to protect your position.

Overview

A scrutiny assessment begins with a notice under Section 143(2) and leads to a detailed examination of your return under Section 143(3) — today largely through the faceless e-assessment system. The department asks pointed questions; your evidence and submissions decide the outcome.

GovYapar prepares your documentation, drafts precise responses to each query, and represents you through the assessment so additions and demands are minimised.

What’s included

  • 143(2) notice review & strategy
  • Query-wise documentation
  • Detailed written submissions
  • Faceless portal response handling
  • Representation & hearings
  • Post-assessment appeal advice

Who needs this

  • Taxpayers who received a 143(2) notice
  • Businesses under detailed scrutiny
  • High-value or flagged returns

Documents required

  • 143(2)/143(3) notices
  • Return & computation for the year
  • Books, bank statements & proofs
  • Any earlier correspondence
How it works

Simple, done-for-you process

A real Chartered Accountant handles the filing end-to-end.

1

Review notice

We map the scope and risks.

2

Prepare

Documentation and submissions built.

3

Respond

Query-wise replies filed on the portal.

4

Represent

We handle hearings to closure.

FAQs

Common questions

Through risk criteria or random selection. A 143(2) notice specifies the issues — responding well is what matters.

Mostly faceless/electronic. We handle the entire e-assessment interaction on your behalf.

You can appeal to the CIT(A). We advise on merits and handle the appeal.

Related

Related services

Under scrutiny? Get a CA on your side.

Documentation, submissions and representation, handled.

Talk to a CA →