—Guide
How to Respond to a Faceless Income Tax Scrutiny Notice
How faceless scrutiny works, how to prepare a written response that stands on its own, and how to request a video hearing when needed.
Income-tax scrutiny is now largely faceless. There's no meeting with an officer and no chance to explain things in person — everything depends on what you submit online. That makes the quality of your written response critical. This guide explains how to prepare one.
Note: this article describes the rules under the Income-tax Act, 1961. The Income-tax Act, 2025 applies from 1 April 2026 (tax year 2026-27), with renumbered provisions and updated forms, so check the current position for later periods.
How Faceless Scrutiny Works
Notices are issued electronically through the income-tax portal and email. Your case is handled by assessment units that you don't interact with directly. You respond online, uploading written submissions and documents. The officer decides based on what's on record.
Step 1: Understand the Issues
Read the notice and questionnaire carefully. Scrutiny can be limited to specific issues, or complete. Answer exactly what's asked.
Step 2: Reconcile First
Most scrutiny questions are driven by data: AIS entries, high-value transactions, GST turnover, or mismatches. Reconcile your return with these before writing anything.
Step 3: Build the Evidence
- Bank statements showing the source of funds.
- Invoices, agreements and ledgers supporting income and expenses.
- Loan documents and confirmations.
- Property documents and valuation reports.
Step 4: Write a Submission That Stands on Its Own
- Respond point by point, in the order of the questions.
- Explain each item clearly, with figures that tie to the evidence.
- Reference each supporting document by name and page.
- Cite the legal basis for positions taken, where relevant.
- Keep it factual and concise.
Step 5: Submit on Time
Upload before the deadline. If you genuinely need more time, request an adjournment online, with reasons, before the deadline passes.
Video Hearings
Where the officer proposes a variation that you want to contest, you can in certain cases request a personal hearing by video conference, to explain your position.
After the Order
Check the assessment order carefully. Mistakes apparent from the record can be rectified; disputed additions can be appealed within the time allowed.
Getting Help
Think Filing prepares and submits scrutiny responses, and represents taxpayers in video hearings and appeals.