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Tax notices

The officer asked for documents. Send what the notice lists

The letter wants bank statements, the source of a credit, or a return you did not file. You want a pack that answers the question, and a way to ask for time if you cannot meet the date.

A notice under section 142(1) has arrived. It lists accounts, statements or an explanation, or it tells you to file a return. The date is soon, and the papers are in another country.
Last reviewed: 28 October 20266 min readBy Vipul Sharma, Founder · Reviewed by Preetesh Maloo, CA

Confirm this with a practising CA before you act. The answer depends on the year and your documents.

The short answer

Answer the list on the notice, point by point, through e-proceedings on the e-filing account. The date that matters is the date the notice gives. If the question is where money came from, the bank statement and the inward credit are the papers that show the path. This page does not add a document the notice does not ask for, and it does not move the date. If you need longer, say so in the reply. The date stands until the portal or the officer moves it.

A section 142(1) list in front of you?

Send the notice. A practising CA will match each point to a document and file the reply on the portal.

Senior CA who specialises in NRI tax · we deal with the tax officer, you don't

Reply with what the notice lists

is how the officer asks for a return that was not filed, or for accounts and documents, before an assessment is finished. It is an inquiry. The notice is the list. Work down that list. A general letter that does not touch the points does not answer it.

File the reply in e-proceedings, from the registered e-filing account. Pending Actions is the way in. Keep a copy of what you uploaded and the acknowledgement the portal gives.

If the notice is not in the account, check the on the SMS and email page and raise a grievance if the PDF and the account do not match. Do not build a pack for a communication you cannot find.

Send the list on the notice, and we will say which papers answer it and which date is the one that binds.

Where the money came from

When the question is the source of a credit, send the statement that shows the credit and the paper that shows where it started. For money that came into India, that is the bank statement and the inward remittance advice. For a sale, it is the agreement and the receipt. For salary or a pension paid abroad, it is the statement that shows the credit was not Indian income of that year, if that is the fact.

Send what the notice names. If it names a year, send that year. A thicker pack of unrelated accounts does not answer a narrow question, and it is harder to read.

The same theme on a property purchase is on the section 148A page. A 142(1) is earlier than that show-cause. Do not wait for the later notice to explain the credit.

Asking for more time

The notice states the date. There is no general extra period stated on this page, because the statute does not hand you one in the text relied on here. If you cannot meet the date, write that in the e-proceedings reply, say what you already have, and ask for time. Do not assume the date has moved until the portal or the officer says so.

If the notice is a direction to file a return, the reply is the return, not only a letter. The case where no return was filed is on the non-filer page. Leaving a notice unanswered is what that page treats as the expensive path. This page does not restate a penalty figure for silence.

What's involved

What the CA actually does

  1. 1

    We turn the notice into a list

    Each point, the paper that answers it, and the point that still needs a document from you.

  2. 2

    We file that list on e-proceedings

    With the acknowledgement kept. Not as an email to a general inbox.

  3. 3

    We ask for time only where the date cannot be met

    In the reply, with what is already ready. The date does not move by itself.

What to have ready

Documents you'll typically need

  • The notice, including the annexure and the reply date
  • Bank statements for the credits the notice names
  • The remittance advice, agreement or pension statement that shows the source

References on this page

  • Section 142(1) is the pre-assessment inquiry. The notice itself states what is required and by when.
  • e-proceedings are a Compliance Portal service, reached from Pending Actions. https://www.incometax.gov.in/iec/foportal/help/view-and-submit-compliance-faq
  • A return that was never filed, and a best-judgement risk if a notice to file is ignored, is on the non-filer page already linked.

Frequently asked questions

Common questions

No number like that is used here. Use the date written on the notice.

Yes, in the e-proceedings reply, with the reason and with whatever you can already send. The date stands until the portal or the officer changes it.

No. File the return the notice asks for. The non-filer page is the one that walks through that.

Send the accounts and the years the notice names. Add a paper only where it answers a point on the list.

A section 142(1) list in front of you?

Send the notice. A practising CA will match each point to a document and file the reply on the portal.

Senior CA who specialises in NRI tax · we deal with the tax officer, you don't

A section 142(1) list in front of you?

Send the notice. A practising CA will match each point to a document and file the reply on the portal.

No card, no obligation. All certification and filing work is handled by ICAI-registered practising Chartered Accountants.