Income tax notice · 142(1)

Inquiry before assessment

The officer wants documents or explanations before finishing your assessment. It can also require you to file a return you haven't filed.

Income tax · 142(1)

Inquiry before assessment

Needs a reply

The officer wants documents or explanations before finishing your assessment. It can also require you to file a return you haven't filed.

Time to respond
Date printed on the notice
What to do
Prepare documents and reply on the e-filing portal
Professional reply
from₹3,699incl. GST

The date printed on your notice always wins over the usual period shown here. Law: Income-tax Act, 1961.

Or upload it: we'll explain it freeUpload the PDF. You get what it means, what they want and the deadline as printed, in plain words.

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Section 142(1) is numbered under the Income-tax Act, 1961, which governs returns up to FY 2025-26. A notice for tax year 2026-27 onwards, under the Income-tax Act, 2025, carries a new section number. Your professional maps it for you.

Questions about 142(1)

What is a 142(1) notice?

Inquiry before assessment. The officer wants documents or explanations before finishing your assessment. It can also require you to file a return you haven't filed.

How long do I have to reply to 142(1)?

Date printed on the notice. The date printed on your notice always takes priority.

What should I do about 142(1)?

Prepare documents and reply on the e-filing portal. A professional reply through Claw starts at ₹3,699 including GST, or ₹2,999 when you book online after verifying your mobile.

Other Income tax notices