# Inquiry before assessment (s.142(1)): how to reply

AO calls for documents/information ahead of or during assessment

## Section and form names

- Sections: 142(1), 268(1)

## 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.

Unverified: this time limit is to be confirmed against the notified text.

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.
- 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.
- Source: [Income-tax Act 1961, s.142](https://www.incometaxindia.gov.in/w/section-142-50)

## Reply form

[e-Proceedings: response to the notice](https://charterai.in/notice/form/it-eproceedings-response), filed through e-Proceedings.

The field list 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 submissions (optional): 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.
- Prayer (optional): Request confirmation the requisition is satisfied, or an extension where needed.

## Related law

- Section 142(1), Income-tax Act, 1961
- Section 268(1), Income-tax Act, 2025

## FAQ

### 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.

Draft this reply: https://charterai.in/sign-up

Canonical: https://charterai.in/notice/income-tax-inquiry-before-assessment-s-142-1