All About Summary Versus Scrutiny Assessments

You can Relax, if no Scrutiny Notice for Assessment Year 2024-25 is received in your case by June 30, 2025

- JIGAR MUKESH PATEL

If you filed your Income Tax Return for Assessment Year 2024-25 relevant to Financial Year 2023-24, but have not received any notices from the Income-tax Department (ITD) under Section 143(2) read with Section 144B, by June 30, 2025, you can for sure heave a sigh of relief. This means that you have been spared by ITD from being picked up for scrutiny assessment under the Income-tax Act.

Summary Assessment does not end it all

Over 9 crore Income-tax Returns (ITRs) were filed during FY 2024-25. The Computerized Processing Centre (CPC) of ITD processed these ITRs to verify their correctness in terms of computation of income determination of tax liability. This procedure known as summary assessment under Section 143(1) of the Income-tax Act is an automated process to check the ITRs filed and identify any errors, discrepancies or incorrect claims.