02 Nov

Income Tax Scrutiny: What You Need to Know

Income Tax Scrutiny: What You Need to Know

Income Tax Department reviews the Income-tax returns of thousands of Indians each year. They monitor the pattern of the individual's income tax return filing. Random selection of some scrutiny cases done by the Income Tax Department and others are selected deliberately as they fall under the criteria of pre-set watch lists that the Income Tax Department has laid down. One must remember that if you have received an Income Tax scrutiny notice, there is no need to sweat about it.

Why Are Scrutiny Notices Issued?

1.    Failure to File a Return: If you fail to file a return, it can trigger scrutiny.

2.    Sudden Income Changes: A significant change in your income may attract attention.

3.    High-Value Transactions: Large financial transactions can lead to scrutiny.

4.    Mismatch in TDS Credits: Differences in Tax Deducted at Source (TDS) data can raise flags.

5.    Undeclared Exempted Income: Failure to report exempted income can lead to scrutiny.

Types of Scrutiny Assessments

1.    Manual Scrutiny Cases: Selected based on criteria defined by the Central Board of Direct Taxes (CBDT).

2.    Complete Scrutiny Cases: Involves a thorough examination of the entire return.

3.    Limited Scrutiny: Focused on specific areas of the return.

4.    Re-assessment: Done when the assessing officer believes certain incomes were not assessed.

Consequences of Non-Compliance

Failure to respond to the notice can result in a penalty of Rs. 10,000 and additional taxes. The Assessing Officer may proceed with a 'Best Judgment' assessment. Defaulting taxpayers could face more rigorous assessments, including surveys or search and seizure operations.

How to Handle a Scrutiny Notice

1.    Don't Panic: It's often a routine check, so stay calm.

2.    Read Carefully: Review all the details of the notice.

3.    Organize Documents: Prepare your documents for possible submission.

4.    Never Ignore: Do not ignore the notice; provide all required information.

5.    Respond Promptly: Meet all deadlines and respond promptly.

6.    Please make sure to record Your Scrutiny Number: Keep it for future reference.

7.    Seek Expert Advice: If you're unsure, consult with a Chartered Accountant for guidance.

Why Alliance Tax Experts

·        Accessible via mail, WhatsApp, calls, or in-person.

·        Provide results-driven solutions.

·        Offer comprehensive financial, taxation, accounting, and legal services.

·        Support the entire compliance process.

·        Ensure seamless paperwork.

·        Prioritize quality.

·        Always accessible, approachable, and accountable.

For expert assistance with your Income Tax scrutiny, contact us today.

For expert assistance with your Income Tax scrutiny, contact us today.


Email: santoshpatil@alltaxfin.com

Phone: 9769201316

WhatsApp: 9769201316


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