Inquiry before assessment (s.142(1)): how to reply
AO calls for documents/information ahead of or during assessment
- Section
- 142(1), 268(1)
- Form names
- No form number printed
- Time to reply
- As specified in the notice. No fixed day count in the section
- Reply goes on
- e-Proceedings: response to the notice
What the notice is
AO calls for documents/information ahead of or during assessment
Filed through e-Proceedings.
Time limit to reply
As specified in the notice. No fixed day count in the section. Set by the officer or left to discretion; the date is stated in the notice.
- The officer may extend on a written request; there is no automatic extension.
- On request, at the officer's discretion.
- The notice itself has no limitation. The time limit for the assessment order (s.153 / 2025 Act equivalent) is not computed here.
Unverified: This is to be confirmed against the notified text.
Not confirmed
- That the section fixes no day count was confirmed only from a summary of s.142(1); the current wording was not read in full from the official page.
Basis: Income-tax Act 1961, s.142. Rule last reviewed 2026-10-02.
Prescribed reply form
e-Proceedings: response to the notice, filed through e-Proceedings.
Unverified: The field list of this form is to be confirmed against the notified text.
What the reply must include
- document index in the order the notice asks
- itemised answers keyed to the notice's own numbering
- legal submissions only where a query is genuinely disputed, not for every item
Reply outline
Keep the numbering of the notice's own queries and answer in that exact order, a document index first, then itemised answers keyed to each query number. Where a query raises a genuine disputed legal question rather than a pure information request, add a short legal-submissions section; otherwise this is a factual/document-production exercise, not an argued reply. Note the s.272A(1)(d) penalty exposure for non-compliance only as a reminder to the client, never as a threat to draft around.
Legal submissionsOptional
Statutory provisions relevant to the information sought, where the inquiry raises a disputed legal question.
Document index
Indexed list of documents/information supplied, in the order asked.
Itemised answers
Answer keyed to the notice's own numbering, one sub-heading per query.
PrayerOptional
Request confirmation the requisition is satisfied, or an extension where needed.
FAQs
What is a Inquiry before assessment (s.142(1))?
AO calls for documents/information ahead of or during assessment
What is the time limit to reply to a Inquiry before assessment (s.142(1))?
As specified in the notice. No fixed day count in the section. To be confirmed against the notified text. Set by the officer or left to discretion; the date is stated in the notice.
How is the reply to a Inquiry before assessment (s.142(1)) filed?
On e-Proceedings: response to the notice, through e-Proceedings.
What should the reply include?
Document index in the order the notice asks; Itemised answers keyed to the notice's own numbering; Legal submissions only where a query is genuinely disputed, not for every item.
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This page summarises the notice type for chartered accountants and is not legal advice. Check the notice and the notified text before you file.