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GlossaryDTWhat is Scrutiny Assessment?
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What is Scrutiny Assessment?

A scrutiny assessment is a detailed examination of a taxpayer's return under Section 143(3), initiated by a notice under Section 143(2).

Bare Law Reference: Sections 143(2), 143(3), Income-tax Act.

Detailed Explanation

How it works

It may be limited (specific issues) or complete, is now conducted faceless, and ends with an assessment order; the 143(2) notice must be served within three months of the financial year-end of filing.

Frequently asked questions

What is a scrutiny assessment?

A detailed examination of a return under Section 143(3), started by a 143(2) notice.

What is the time limit for the 143(2) notice?

Within three months from the end of the financial year in which the return was filed.

This content is for general guidance only and does not constitute professional advice. Tax law changes frequently — verify the current position and consult a qualified Chartered Accountant before acting. Last reviewed: June 2026.

Key Takeaways

  • Scrutiny is a detailed return examination (143(3)).
  • Started by a 143(2) notice; now faceless.
  • Notice must be timely or it is invalid.
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