Section 143(2) → Section 160
Notice for Scrutiny
Quick Answer
Section 143(2) of the Income Tax Act, 1961 (Notice for Scrutiny) corresponds to Section 160 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 143(2)
Provision Summary
Notice issued if the AO considers it necessary to ensure the taxpayer has not understated income or computed excessive loss.
Sec 160
Provision Summary
Retained. Must be served within 3 months from the end of the FY in which return is filed.
Key Changes & Highlights
- Digital service of notice via registered email/portal is now the only valid mode of service.
Related Sections
Frequently Asked Questions
What does Section 143(2) of the Income Tax Act 1961 deal with?
Section 143(2) (Notice for Scrutiny) Notice issued if the AO considers it necessary to ensure the taxpayer has not understated income or computed excessive loss.
What is the new section number for Section 143(2) under the Direct Tax Code 2025?
Section 143(2) of the ITA 1961 maps to Section 160 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 143(2) under the new tax code?
Section 143(2) is marked as "Retained" with status "Active". Impact: High - Legal initiation of a detailed audit/scrutiny.
What are the key changes to Section 143(2) under DTC 2025?
Digital service of notice via registered email/portal is now the only valid mode of service.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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