Documents Commonly Requested in a 143(2) Scrutiny

 

Documents Commonly Requested in a 143(2) Scrutiny

When you receive a notice under Section 143(2), the Assessing Officer requests specific documents to verify the details and claims . 

Commonly requested documents include:

1. Financial Records

  • Books of Accounts: Ledgers, cash/bank books, journal entries, trial balance
  • Financial Statements: P&L, Balance Sheet (as of 31st March), Cash Flow (if applicable)
  • Audit Reports: Tax Audit (3CA/3CB), Statutory Audit, Cost/Internal Audit (if applicable)

2. Income-Related Documents

  • Revenue Records: Sales/purchase registers, invoices, delivery challans, GST returns, export/import docs
  • Investment Income: Bank statements, interest/dividend certificates, capital gains, mutual fund/Demat statements
  • Other Income: Rent agreements, professional/consultancy income, commissions, other support docs

3. Deductions & Exemptions

  • Salary Proofs: Form 16, salary slips, PF, gratuity, perquisite details
  • Investment Proofs (80C/80D etc.): LIC, ELSS, PPF, NSC, FDs, home loan/health insurance, medical bills
  • House Property: Ownership papers, tax receipts, loan interest, rent/renovation records

4. Business-Specific Documents

  • Manufacturing/Trading: Stock/inventory records, production logs, raw material consumption, GST/excise returns
  • Services: Contracts, completion certificates, qualification proofs, GST compliance
  • Expenses: Rent, utilities, vehicle/travel logs, staff salary, professional fees, ads, maintenance

5. Statutory & Compliance

  • Tax Compliance: ITRs (last 3–4 years), assessment orders, advance tax, TDS/TCS certificates
  • Regulatory: ROC filings, GST returns, professional tax, PF/ESI, trade license
  • Banking/Financial: Account KYC, loan docs, credit card (if business use), FDRs, forex transactions

6. Supporting & Digital Records

  • Legal/Contracts: Partnership deed, MOA/AOA, POA, legal opinions, court orders, insurance claims
  • Miscellaneous: Asset valuations, survey/search docs, tax correspondence, CA workings, computations
  • Digital: Business emails, e-payment records, online bank/e-comm statements, DSCs

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