Section 142(1) of the Income-tax act 1961 empowers Income-tax authorities to issue a notice for more clarification or for further details about where a return has been filed or if the return has not been filed, then to furnish the required information in a prescribed manner.
Notice u/s 142(1) can be issued in both cases, where you file your income tax return u/s 139 (1) and also in the case you do not file your income tax return u/s 139 (1) and time specified to file a such return has been expired. However, Assessing Officer shall only require the production of accounts or information relating to a period of three years before the previous year.
Notice u/s 142(1) is issued by the Income Tax Department for:
If you don’t comply with Notice u/s 142(1), then:
To respond to a notice under Section 142(1) of the Income Tax Act, you can use the online ‘e-Proceedings’ facility on the Income Tax portal. Here are the steps to follow:
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