Section 142(1) vs Section 143(2)

Section 142(1) is an inquiry or 'call for information' notice issued before assessment, whereas Section 143(2) is the notice that starts a detailed scrutiny assessment. Section 142(1) can ask you to file a return, produce accounts, or furnish specific information, and it can arrive whether or not you have filed. Section 143(2) is issued only after a return is filed and only when that return has been selected for scrutiny, so it is the more serious of the two and always precedes an assessment order under Section 143(3). The two are sequential, not alternatives: an unsatisfactory 142(1) reply can lead to a 143(2) notice.

Receiving a Section 142(1) notice does not mean you are under scrutiny; receiving a Section 143(2) notice does. Before you reply to either, check the notice is genuine and confirm which section it actually cites, because that section number tells you which stage of the assessment you are in.

The core difference is stage and trigger: Section 142(1) is a pre-assessment inquiry that can be issued with or without a filed return, while Section 143(2) is a post-filing notice that formally opens a scrutiny assessment. The table below contrasts the two on purpose, timing, what each demands, and what happens if you ignore them.

Section 142(1) is an inquiry notice the Assessing Officer issues before completing an assessment. It has three limbs: it can require you to file a return if you have not, to produce your books of account or specified documents, or to furnish information in writing on the points the AO lists. It commonly arrives for non-filing, missing documents, or clarification on entries in a return you have already filed. It is a request for information; by itself it is not a sign that you are under scrutiny.

• Section 142(1)(i): file a return if you have not already filed one.
• Section 142(1)(ii): produce your books of account or specified documents.
• Section 142(1)(iii): furnish information in writing, including, with approval, a statement of assets and liabilities.

Accounts cannot be called for beyond three years prior to the previous year (proviso to Section 142(1)).

You received a Section 142(1) notice → the department wants information or a return from you before it assesses; respond with the documents asked for by the stated date. For the complete walkthrough, see our Section 142(1) notice: full guide.

Section 143(2) is the notice that tells you your filed return has been selected for detailed scrutiny. It can only be issued after you file a return, and it must be served within three months from the end of the financial year in which the return is furnished. Selection may be limited (one flagged issue), complete (the whole return), or compulsory under CBDT guidelines, and the scrutiny is now conducted faceless through the National Faceless Assessment Centre under Section 144B. A 143(2) notice always precedes an assessment order under Section 143(3).

A Section 143(2) notice is more serious than a Section 143(1) intimation and than a Section 142(1) inquiry, because it opens formal scrutiny. Worked deadline for AY 2026-27: a return filed during FY 2026-27 → the financial year ends 31 March 2027 → the Section 143(2) notice must reach you by 30 June 2027.

You received a Section 143(2) notice → your return is under formal scrutiny; engage a CA and prepare complete documentary support before the stated date. For how the process unfolds, see how a 143(2) scrutiny works.

Section 143(1) and Section 143(2) are entirely different. Section 143(1) is an automated intimation the Centralised Processing Centre issues after your return is processed. It shows the department's computation and flags any refund, additional demand, or arithmetical adjustment, and usually needs no action if you agree with it. Section 143(2) is a human-issued notice telling you your return has been selected for detailed scrutiny. In short: 143(1) is a routine processing summary; 143(2) means scrutiny has begun. Neither should be confused with a Section 142(1) inquiry notice, which asks for information or a return before assessment.

The intimation under Section 143(1) is CPC-automated, extremely common, and largely informational; the Section 143(2) notice is issued by or through the Assessing Officer (NFAC) and is the one that starts scrutiny. For what the intimation contains and how to read it, see Section 143(1) intimation explained. Quick contrast: 143(1) = processing summary · 143(2) = scrutiny started.

Yes: Section 142(1) and Section 143(2) are sequential stages of the same assessment, not either/or alternatives. The Assessing Officer often issues a Section 142(1) inquiry first; if your reply is unsatisfactory or the return is picked for scrutiny, a Section 143(2) notice follows and, during that scrutiny, the AO can issue further Section 142(1) notices to call for more documents. So a single assessment year can carry both. Receiving 142(1) does not guarantee a 143(2) will follow, but every 143(2) scrutiny can involve additional 142(1) requisitions.

For the full map of notices and where these two sit within it, see types of income tax notices.

Ignoring either notice lets the Assessing Officer complete a best-judgment assessment under Section 144, estimating your income on the material available, almost always to a higher figure than you actually owe. Non-compliance also attracts a penalty of Rs 10,000 for each default under Section 272A(1)(d). For a Section 142(1) notice, failure to furnish a called-for return can additionally invite prosecution under Section 276CC. (Prosecution under Section 276D now applies only to non-compliance with a special-audit direction under Section 142(2A), not to failure to produce accounts under Section 142(1).) The safest course for both notices is to respond on the e-filing portal by the stated date, and to engage a Chartered Accountant for a 143(2) scrutiny.

If you have not yet replied, respond to the notice on the e-filing portal before the stated date to keep the assessment in your hands.