A notice under Section 142(1) of the Income-tax Act is one of the most common notices issued during an assessment. It is not a demand and not a penalty. It is the assessing officer asking you for information, documents or an explanation before deciding your case. A clear, complete and timely reply often closes the matter without any extra tax.
What a 142(1) notice can ask for
- To file a return if you have not filed one for the year.
- To produce accounts or documents, such as bank statements, Form 16, rent receipts, investment proofs, sale deeds or broker statements.
- To explain specific items, for example a large cash deposit, a high-value purchase, a deduction or exemption claimed, or income shown in the AIS but missing from your return.
Step 1: Read the notice carefully
Check the assessment year, the date by which you must reply, the DIN (document identification number) and the list of questions. Every valid notice carries a DIN. Answer each question separately and in the same order. Do not send documents that were not asked for unless they support your explanation.
Step 2: Collect your documents
- A copy of the return filed and the computation of income
- Form 16, Form 26AS and the AIS for the year
- Bank statements highlighting the entries in question
- Proof for every deduction or exemption questioned
- Challans for any tax you pay while the case is pending
Step 3: Reply on the e-filing portal
- Log in to the income-tax e-filing portal.
- Go to Pending Actions and then e-Proceedings.
- Open the notice and choose Submit Response.
- Write a short covering reply, upload the documents as PDFs, and submit before the due date.
- Download the acknowledgement and keep it with your records.
If you need more time, ask for an adjournment through the same screen before the due date and give a reason. If you want to explain in person, you can request a personal hearing, which is usually held by video conference.
Step 4: If you made a mistake, say so
If the notice points to a genuine error, such as claiming an exemption that was not available under the regime you filed in, accept it in the reply. Pay the tax and interest on it before the hearing and attach the challan. A voluntary correction, with full facts disclosed, is the strongest ground to ask that a penalty under Section 270A not be levied. Penalty under that section can be 50% of the tax for under-reporting and 200% for misreporting.
What happens if you ignore the notice
| Consequence | What it means |
|---|---|
| Best judgment assessment (Section 144) | The officer decides your income on the information available, usually higher than the real figure. |
| Penalty under Section 272A(1)(d) | ₹10,000 for each failure to comply with a notice. |
| Prosecution | Possible in serious cases of wilful non-compliance. |
A note on the new Income-tax Act, 2025
Notices for assessment years up to 2026-27 continue under the Income-tax Act, 1961, which is why they still quote Section 142(1). From tax year 2026-27 onwards, the same power sits in the Income-tax Act, 2025 under a new section number. Our Income-tax Act, 2025 note explains the change.
Frequently asked questions
What is a notice under Section 142(1)?
It is a notice from the assessing officer asking you to file a return, produce documents or answer specific questions before your assessment is completed. It is a request for information, not a tax demand.
How do I reply to a 142(1) notice online?
Log in to the income-tax e-filing portal, go to Pending Actions and then e-Proceedings, open the notice, choose Submit Response, upload your reply and documents, and submit before the due date.
What happens if I do not reply to a 142(1) notice?
The officer can complete a best judgment assessment under Section 144, and a penalty of ₹10,000 can be levied under Section 272A(1)(d) for each failure to comply.
Can I ask for more time to reply?
Yes. You can request an adjournment through the e-proceedings section before the due date, giving a reason. Whether to allow it is at the officer’s discretion.
How Vitt-Marg helps
We handle income-tax returns, capital gains computation, tax planning, GST and ROC compliance for individuals, businesses and companies across Noida, Ghaziabad and Delhi NCR. Send us your broker statements or documents and we will tell you exactly what you owe and how to file it correctly.
General information, current as of 8 November 2026, not advice for a specific case. Due dates and fees change with MCA and CBDT notifications. Check with us before acting on it.