Scrutiny Assessment — Section 143(2) & Faceless Assessment
Representation in scrutiny and faceless assessments
- 1ScopeIssues under scrutiny identified.
- 2EvidenceDocuments and reconciliations prepared.
- 3RepliesEach notice answered within time.
- 4OrderOrder reviewed; appeal or rectification planned.
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 Scrutiny Assessment — Section 143(2) & Faceless Assessment
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
A notice under Section 143(2) means your return has been selected for scrutiny assessment. It must be served within three months from the end of the financial year in which the return was filed. Most scrutiny cases now run as faceless assessments: questions come through the e-filing portal, replies and evidence are uploaded online, a show-cause notice is issued before any addition, and a personal hearing by video conference can be requested.
Scrutiny can be limited (on specific issues) or complete. The first notice and the questionnaires that follow tell you which. Replies must be evidence-led — reconciliations, confirmations and documents — because the assessment is decided on the written record.
Before an addition is made, a show-cause notice with the proposed variation is issued; this is the most important reply in the process. A video-conference hearing can be requested to explain complex issues.
We manage the case end to end: reading each notice, building the submission file, drafting replies to show-cause notices and preparing the appeal if an addition is still made.
| Notice deadline | Within 3 months from end of the FY in which the return was filed |
|---|---|
| Mode | Faceless assessment through e-Proceedings |
| Before additions | Show-cause notice with proposed variation |
| Hearing | Video conference on request |
| New Act | Assessments for tax year 2026-27 onwards follow the Income-tax Act, 2025 |
Who this is for
Common scenarios where this service is a good fit.
- Taxpayers selected for limited or complete scrutiny
- Businesses with large cash deposits, losses or refund claims
- NRIs and investors flagged for high-value property or securities transactions
What you get
Clear deliverables so you know exactly what's included.
- Notice tracking
- Submission file with reconciliations
- Show-cause replies
- Video hearing support
- Appeal strategy
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.
Issues under scrutiny identified.
Documents and reconciliations prepared.
Each notice answered within time.
Order reviewed; appeal or rectification planned.
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.
This page also covers
- Faceless assessment
- Online assessment under the faceless scheme.
- Assessment proceedings
- Representation through the complete assessment cycle.
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.
