Got Section 143(2) Notice? Your ₹0 Error Costs Plenty

Income tax department sends Section 143(2) notices when it wants to scrutinise your ITR more closely. Ignoring it is a costly mistake — here is what it means, why you got it, and exactly what to do next.

Here's what happened: Section 143(2) is a formal scrutiny notice asking you to prove income, deductions, or exemptions claimed in your ITR within a fixed deadline.. The tax department sends these notices when your return shows mismatches with Form 26AS, AIS, or data from banks, employers, or third parties.. Non-response or under-reporting of income can trigger penalties ranging from 50% to 200% of the tax amount, plus interest under Section 234A/B/C..

What you should do: Check your registered email and the Income Tax e-filing portal (incometax.gov.in) immediately — all official notices land there, not by post alone.. Gather supporting documents — Form 16, bank statements, investment proofs, rent receipts — before the notice deadline, which is usually 15–30 days.. Respond only through the e-proceedings portal on incometax.gov.in — do NOT send documents by email or visit the office unless specifically asked..

If you genuinely under-reported income without fraud intent, apply for penalty immunity under Section 270AA within one month of penalty order — most salaried taxpayers qualify and can avoid the 200% hit entirely.