Quick answer: An income tax notice 142(1) is the Assessing Officer asking you for something before your assessment is finished — either a return you have not filed, or accounts, documents, or an explanation for a return you already filed. It is not a tax demand and not proof of wrongdoing. Reply by the date printed on the notice, through the e-Proceedings section of incometax.gov.in, and keep the acknowledgement.
A notice with “142(1)” on it can look alarming, especially when it arrives months after you filed your return. In most cases it is routine. The Assessing Officer (AO) needs one more piece of information before the assessment can be completed, and this notice is the legal tool for asking for it.
This guide explains, in plain words, what a 142(1) notice means, why it is issued, how to reply online, and what happens if you ignore it. It covers notices under the Income-tax Act, 1961, which is the law that still governs returns up to financial year 2025-26.
What is a Section 142(1) notice?
Section 142(1) of the Income-tax Act, 1961, gives the Assessing Officer the power to make an inquiry before assessment. In simple terms, the AO can send you a notice asking you to:
- file a return of income, if the department believes one was due and has not been filed; or
- produce books of account or other documents; or
- give information or an explanation about something in a return you already filed.
The notice is a request for facts, not a final order. No tax is demanded by the notice itself. What you send in reply helps the AO decide how to complete the assessment — or whether any further step is needed at all.
Why would you receive a 142(1) notice?
There are two common triggers, and it helps to know which one applies to you, because the reply is different in each case.
1. A return the department thinks is missing. If the department’s records suggest you had taxable income, or a transaction that points to a filing duty, and no return is on record for that year, the AO can ask you to file it. Even if you believe you were not required to file, you must still respond to the notice — silence is not treated as an answer.
2. Something in a filed return needs clarification. This is the more common case. The AO may have spotted a mismatch between your return and third-party data — for example, a bank interest figure, a TDS credit, or a high-value transaction — or may simply need the supporting documents behind a claim. The notice will list what is being asked for. Read that list point by point; your reply should answer each point, not just send a general set of papers.
What can the Assessing Officer ask for?
The AO can ask for books of account, bank statements, salary slips, rent agreements, investment proofs, sale deeds, or any document that supports an item in your return. The AO can also ask for a written explanation of a specific entry.
There are two limits worth knowing. First, the AO cannot ask you to produce accounts for a period more than three years before the relevant previous year. If a notice asks for older records, that point is worth raising in your reply, with the help of a tax professional if needed. Second, a statement of your assets and liabilities that is not part of your accounts can only be asked for with the prior approval of the Joint Commissioner. These limits exist so that an inquiry stays tied to the year under assessment.
One figure to keep in mind: if a return is filed in response to a 142(1) notice, it must be e-verified within 30 days, just like any return filed on the e-filing portal. An unverified return is treated as not filed.
How long do you get to reply to a 142(1) notice?
The section itself does not fix one reply period for every case. The notice states its own date, and that date is the one that counts. In practice, notices commonly give 15 to 30 days from the date of issue or receipt, but you should never rely on the usual range — check the date printed on your notice and work to that date.
If the date is close and you cannot gather everything in time, do not simply let it pass. Ask for more time before the deadline (see the extension section below), and send whatever you already have as a partial response. A partial response with a clear extension request is far better than silence.
Is there a time limit for issuing a 142(1) notice?
There is no single fixed last date in the section for issuing the notice. The practical rule is that it must come while the assessment is still open — that is, before the AO completes the assessment for that year. Once an assessment order is passed, the AO cannot use 142(1) to reopen the same inquiry; other provisions, such as reassessment, would apply instead.
That is also why timing feels uneven. A notice about a missing return can arrive well after the filing season, and a notice asking for documents can arrive during scrutiny. What matters is not how long after filing it arrived, but whether the assessment for that year is still pending.
What changed under the Income-tax Act, 2025?
The Income-tax Act, 2025, came into force on 1 April 2026 and replaced the 1961 Act for the new tax year. Notices for returns up to financial year 2025-26 still cite Section 142(1) of the 1961 Act, so do not be confused if a notice you receive in 2026 still carries the old section number.
For tax year 2026-27 onwards, always check the section quoted on your own notice. One recent legal guide maps the inquiry-before-assessment provision to Section 268 of the 2025 Act, but section numbers in the new Act are still being tested in practice. The safe rule is simple: follow the section number and the instructions printed on the notice in your hand, and confirm any doubt on the e-filing portal or with a chartered accountant.
How to reply to a 142(1) notice online
All replies go through the e-Proceedings utility on the official e-filing portal. The steps are:
- Log in to incometax.gov.in with your PAN and password.
- Go to Pending Actions and open e-Proceedings.
- Find the notice under View Notices and click Submit Response.
- Choose Full Response if you have everything ready, or Partial Response if some items are still being gathered.
- Upload the requested documents as PDFs, matched to the points raised in the notice.
- Write a short covering note in the remarks box: which document answers which point, and what, if anything, is still pending and by when you will send it.
- Submit, and save the acknowledgement number. That number is your proof that you replied on time.
A good reply is organised, not long. Number your attachments to match the notice’s points, keep the covering note factual, and avoid volunteering unrelated documents or explanations that open new questions.
What if you need more time?
Ask before the deadline, not after it. Through the same e-Proceedings section, you can request an extension and state a clear reason — for example, a bank statement that is still awaited, or an audit report that is under preparation. Propose a realistic new date, usually a further 15 to 30 days, and attach any proof you have, such as a bank’s confirmation.
The AO may grant the extension, grant a shorter one, or refuse it. If it is refused, the original date still applies, so keep preparing your reply while the request is pending. If you send a partial response first, the extension request sits on top of a reply that already shows good faith.
What happens if you ignore a 142(1) notice?
Two consequences follow, and both are avoidable by replying on time.
A penalty of Rs 10,000. Under Section 271(1)(b), a penalty of Rs 10,000 can be levied for each failure to comply with a notice under Section 142(1). If you had a genuine reason for the delay — for example, documents that were truly unavailable despite your efforts — say so clearly in your reply, because reasonable cause is the defence against this penalty.
A best-judgment assessment. Under Section 144, if you do not comply, the AO can assess your income on the basis of the material available — third-party data, information already on record, and estimates. An assessment made without your documents rarely works in your favour, and it usually leads to a higher demand plus interest. You can appeal against such an order, generally within 30 days of receiving it, but proving the correct income afterwards is far harder than sending the documents in the first place.
How is a 142(1) notice different from other notices?
| Notice | When it comes | What it means |
|---|---|---|
| 142(1) | Before assessment is complete | AO asks you to file a return or produce documents or an explanation |
| 143(1) intimation | After your return is processed | Computer-processed summary: tax payable, refund due, or no change — see our 143(1) intimation guide |
| 143(2) scrutiny | After filing, to start detailed examination | Your return has been picked for scrutiny; detailed verification follows |
| 139(9) defective return | After filing, if the return has a defect | Fix the defect within the time given in the notice, or the return may be treated as invalid |
| 148 reassessment | After assessment, if income is believed to have escaped assessment | The AO proposes to reopen that year — see our 148 reassessment guide |
The key point: 142(1) comes before assessment, while 143(1) and 148 come after it. Confusing 142(1) with scrutiny (143(2)) is common, but the two are different steps — 142(1) gathers information, and 143(2) formally opens a detailed examination of a filed return.
Practical checklist before you hit submit
- Match every point in the notice to a document or an explanation — nothing left unanswered.
- Check the assessment year on the notice against your own records.
- Keep file names clear (for example, “Bank-statement-FY-2024-25.pdf”).
- Save the acknowledgement number and a copy of everything you uploaded.
- If you filed a return in response, e-verify it within 30 days.
- If anything in the notice looks wrong — the wrong year, or records older than three years — raise it politely in the reply rather than ignoring the whole notice.
For related steps, see our guides on filing ITR with Form 16, checking your ITR refund status, and reconciling Form 26AS, AIS and TIS — mismatches between these statements are a frequent reason for a 142(1) query.
Frequently asked questions
What is a Section 142(1) notice?
It is a pre-assessment inquiry from the Assessing Officer under Section 142(1) of the Income-tax Act, 1961. It asks you to file a missing return, or to produce books of account, documents, or a written explanation for a specific assessment year, so the AO can complete the assessment correctly.
How long do I get to reply to a 142(1) notice?
The notice itself states the reply date, and that date is binding. Notices commonly give 15 to 30 days from issue or receipt, but always work to the date printed on your notice. If you need more time, request an extension through e-Proceedings before that date passes.
Is there a time limit for the AO to issue a 142(1) notice?
The section does not fix one last date for issuing the notice. In practice it must be issued while the assessment for that year is still pending, before the AO passes a final assessment order. Once the assessment is complete, 142(1) is no longer the route the AO would use.
What happens if I ignore a 142(1) notice?
A penalty of Rs 10,000 under Section 271(1)(b) can be levied for non-compliance, and the AO can pass a best-judgment assessment under Section 144, estimating your income from the material available. That usually means a higher demand plus interest, so replying on time is almost always cheaper than ignoring the notice.
How do I reply to a 142(1) notice online?
Log in to incometax.gov.in, go to Pending Actions, then e-Proceedings, find the notice, and click Submit Response. Choose Full Response if you have everything, or Partial Response if some items are pending, upload the documents as PDFs, add a short covering note, and save the acknowledgement number.
Is a 142(1) notice the same as a scrutiny notice?
No. A scrutiny notice under Section 143(2) formally opens a detailed examination of a return you have filed. A 142(1) notice is broader and earlier: it gathers a missing return or specific information before the assessment is completed. A 142(1) notice does not by itself mean your return has been selected for full scrutiny.
Official sources
- Income Tax e-Filing Portal — incometax.gov.in (e-Proceedings, notices, and responses)
- Central Board of Direct Taxes — incometaxindia.gov.in (official tax law and circular information)
Reviewed by Asuthod Rathod, CA
Last updated: 4 November 2026
Disclaimer: This article is for general information only and is not tax advice. Tax law changes frequently; verify the section number and deadline on your own notice on the official e-filing portal, and consult a qualified tax professional for your specific case.
Editorial byline for eircicai freelancer tax and ITR filing guides — covering 44ADA presumptive tax, advance tax, and ITR filing. Content is reviewed by Asuthod Rathod, CA.