A scrutiny notice doesn't imply tax evasion or fraud. It simply means the Income Tax Department wants to verify details such as income, deductions, exemptions or tax credits reported in the return.
Even though the deadline to file Income Tax Returns (ITRs) for FY 2025-26 is July 31, 2026, taxpayers who have already filed their returns should keep an eye on June 30. This is the last date for the Income Tax Department to issue a scrutiny notice under Section 143(2) for eligible returns selected for detailed examination.
A scrutiny notice does not mean that a taxpayer has committed tax evasion or fraud. Instead, it indicates that the department wants to verify specific details reported in the return, such as income, deductions, exemptions or tax credits.
Why do taxpayers receive a scrutiny notice?
The Income Tax Department may select a return for scrutiny if it detects mismatches between the information declared in the ITR and data available through Form 26AS, the Annual Information Statement (AIS), Taxpayer Information Summary (TIS), bank records or other financial disclosures.
Returns may also be selected if they involve unusually large financial transactions, discrepancies in income reporting, links to reassessment proceedings, or if the taxpayer is connected to a search or survey conducted by the tax authorities.
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The objective of scrutiny is to verify the correctness of the information furnished before the assessment is completed.
What should you do if you receive a notice?
Taxpayers who receive a scrutiny notice can check it through their registered email, postal address or by logging into the Income Tax e-filing portal.
After logging in, navigate to Worklist > e-Proceedings to view the notice. Taxpayers can either accept the observations and upload the requested documents or submit a response explaining why they disagree. Once the response is filed, the portal generates a transaction number confirming successful submission.
Ignoring a scrutiny notice can lead to additional tax demands, penalties, interest liability or delays in processing refunds.
Depending on the case, the department may ask for supporting documents such as salary slips, bank statements, investment proofs, deduction certificates and details of financial transactions to verify the information reported in the return.
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Key tax deadlines in July
After June 30, taxpayers and businesses will need to prepare for several important compliance deadlines in July.
July 7: Due date for depositing Tax Deducted at Source (TDS) for the April-June quarter where quarterly payment approval has been granted. Certain declarations and prescribed forms received during the quarter are also due.
July 15: Multiple reporting obligations become due for government offices, stock exchanges, authorised dealers, IFSC units and intermediaries dealing with non-resident investors.
July 30: Tax deductors must file the challan-cum-statement for specified tax deductions made during June.
July 31: This is the biggest tax compliance deadline of the month. Individuals filing ITR-1 and ITR-2 for Assessment Year 2026-27 must submit their returns by this date. Missing the deadline may result in late filing fees and could affect the ability to carry forward certain losses.
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The same date is also the due date for filing various quarterly TDS and TCS returns for the quarter ended June 30, including TDS statements relating to salary payments and payments made to non-residents.
Several prescribed forms are also due on July 31, including Form 10E for relief on salary received in arrears or advance, Form 10BA for deduction under Section 80GG on rent paid, and Forms 10H, 10CCE and 10CCD for specified foreign income and royalty-related deductions.
With multiple compliance deadlines packed into a single month, taxpayers are advised to review pending obligations well in advance to avoid penalties, notices or delays in processing refunds.
Published on: Jun 27, 2026 4:33 PM IST
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