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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
Limited vs complete scrutiny
| Type | Scope | Typical triggers |
|---|---|---|
| Limited (CASS) | Only the issues listed in the notice | High-value transactions, mismatch with AIS, large refund, deduction claims |
| Complete | Entire return can be examined | Information from other agencies, survey, large unexplained items |
What happens after the notice
- Questionnaires under 142(1) (section 268) follow, each with a deadline
- You reply with written submissions and documents on the portal
- A draft order or show-cause notice comes before any addition — you can object and seek a video hearing
- The final order is passed under 143(3); appeal lies to the CIT(A)
Keep these ready
- Bank statements for all accounts for the year
- Purchase/sale documents for property and investments
- Books of account, GST returns and stock records (for business)
- Proof for every deduction and exemption claimed
Worked example
Example
Example: A return claiming a ₹9 lakh refund from excess TDS is selected for limited scrutiny. Submitting the computation, Form 16, Form 26AS and the bank statement showing the salary credit closes the case with no addition.
Common mistakes
- Replying after the deadline — the officer can proceed ex parte
- Uploading documents without a covering explanation
- Giving information beyond the issues in limited scrutiny
Frequently asked questions
Faceless assessment has no physical meeting, but you can request a personal hearing by video conference after a show-cause notice.
For recent years the order must be passed within 12 months from the end of the assessment year (some extensions apply).
Last reviewed on 11 November 2026 by Vinay Jaglan, VJ & Associates. Law and portal screens change — verify before acting, or ask the office.
