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How to read section numbers: s.80C→s.123 means Section 80C of the Income-tax Act, 1961 is now Section 123 of the Income-tax Act, 2025 (in force from 1 April 2026). Returns for FY 2025-26 still use the old numbers; Tax Year 2026-27 onwards uses the new ones. Section Finder
Step by step
- 1
Read the notice
Note the year, the documents asked and the deadline.
- 2
Prepare
Collect bank statements, deeds and computations; draft a point-wise reply.
- 3
Submit online
Upload under e-Proceedings with an index; ask for more time with reasons if needed.
- 4
Track
Watch for follow-up notices and the assessment order.
Two situations
| Situation | What the notice asks | Response |
|---|---|---|
| You did not file a return | File the return for that year | File within the time given, with tax and interest |
| During scrutiny | Specific documents and explanations | Upload a reply with an index of documents |
Non-filer cases
Many 142(1) notices go to people who had high-value transactions (property purchase, large deposits, share trading) but did not file. File the return in response; if income was below taxable limits, say so with proof.
Common mistakes
- Treating it as optional
- Filing the return but not informing in e-Proceedings
- Missing follow-up questionnaires
Frequently asked questions
Yes. Non-compliance can attract a penalty of ₹10,000 per failure under the 1961 Act, besides best-judgment assessment.
Last reviewed on 11 November 2026 by Vinay Jaglan, VJ & Associates. Law and portal screens change — verify before acting, or ask the office.
