Notice under Section 142(1) — Inquiry before Assessment
Replies to 142(1) notices asking for a return, documents or information
- 1MapEach query listed with the evidence needed.
- 2PrepareExplanations and documents compiled.
- 3ReplySubmitted online before the due date.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About Notice under Section 142(1) — Inquiry before Assessment
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
A notice under Section 142(1) is issued during or before an assessment to ask you to file a return (if you haven't) or to produce accounts, documents and information. It states a date for compliance. Not responding can lead to a penalty, a best-judgement assessment under Section 144 based on whatever the department has, and in serious cases prosecution.
142(1) notices are commonly issued to people who had high-value transactions or TDS but did not file a return, and in scrutiny assessments to call for specific evidence. The questionnaire attached to the notice defines exactly what must be produced.
We prepare a point-by-point reply with documents uploaded through e-Proceedings, request adjournments with reasons when documents take time, and file the return if the notice asks for one.
| Purpose | File a return or produce accounts/documents/information |
|---|---|
| Reply | Through e-Proceedings by the date in the notice |
| Non-compliance | Penalty, best-judgement assessment (Section 144), possible prosecution |
| Adjournment | Can be requested with reasons |
Who this is for
Common scenarios where this service is a good fit.
- Non-filers with high-value transactions
- Taxpayers under scrutiny asked for documents
- Businesses asked for books, bank statements or third-party confirmations
What you get
Clear deliverables so you know exactly what's included.
- Questionnaire analysis
- Document compilation and explanations
- Return filing if called for
- Adjournment requests
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Each query listed with the evidence needed.
Explanations and documents compiled.
Submitted online before the due date.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
