The Economic Times

ITR filing season AY 2026-27: Received Section 143(2) notice for AY 2025-26? What it means and how to respond

As Section 143(2) scrutiny notices for AY 2025-26 reach taxpayers during the ITR filing season for AY 2026-27, this article explains why taxpayers receive scrutiny notices, how they should respond, the consequences of non-compliance and under-reporting of income, the relief available under Section 270AA, and the key compliance lessons for filing current-year returns.