common queries raised under Section 142(1), grouped by taxpayer type.142(1) – Preliminary inquiry / call for details before or during scrutiny

common queries raised under Section 142(1), grouped by taxpayer type.

These are based on real-world patterns of Income Tax scrutiny notices.

1. For Individuals (Salary / Other Income)

Category	Typical Queries
Salary Income	- Copy of Form 16 from employer(s) - Salary slips for specific months - Proof of allowances & perquisites claimed as exempt
House Property	- Rent agreement & rent receipts - Municipal tax payment proof - Loan repayment statement & interest certificate
Capital Gains	- Purchase/sale deeds for property - Contract notes from stock broker - Statement of mutual fund transactions
Deductions & Exemptions	- Proof for Section 80C investments (LIC, PPF, etc.) - Health insurance receipts (80D) - Donation receipts (80G)
Bank Transactions	- Bank statements for specific period - Explanation for large cash deposits/withdrawals

2. For Business / Professionals

Category	Typical Queries
Books of Accounts	- Ledger copies (sales, purchases, debtors, creditors) - Trial balance & P&L account - Fixed asset register
GST / Indirect Taxes	- GST returns & reconciliation with sales in ITR - Mismatch details between GSTR-3B and GSTR-1
Cash Transactions	- Daily cash book - Source of high cash deposits - Explanation for negative cash balance
Expenses	- Invoices/bills for major expenses - Proof of payment (bank transfer, cheque)
Loans & Advances	- Loan agreements - Interest payment proofs - Source of unsecured loans
TDS Compliance	- TDS returns filed - Proof of tax deducted and deposited

3. For Property / Asset-Heavy Cases

Category	Typical Queries
Property Purchase	- Sale deed & payment proofs - Source of funds - Valuation report if applicable
Property Sale	- Purchase deed of property sold - Capital gains computation - Proof of reinvestment in bonds/property
Other Assets	- Proof of jewellery purchase - Source of investment in gold, vehicles, etc.

4. High-Value Transaction Triggers (AIR/SFT Data)

These usually come when your transactions are reported by banks, mutual funds, or registrars:

• Cash deposits > ₹10 lakh in savings account in a year.

• Credit card payments > ₹2 lakh in a year.

• Purchase of shares/mutual funds > ₹10 lakh.

• Property purchase/sale > ₹30 lakh.

5. General Information Requests

• Copy of PAN & Aadhaar.

• Details of all bank accounts operated during the year.

• Statement of foreign travel expenses.

• Proof of foreign assets/income, if any.

• Details of any gifts received (with donor PAN if applicable).