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of <h1>Understanding Notices Under Sections 142(1) and 143(2) of the Income Tax Act: Key Differences and Compliance Requirements.</h1> The differences between notices issued under sections 142(1) and 143(2) of the Income Tax Act. Notice under section 143(2) is for assessment purposes and must be served within six months after the financial year in which the return is filed, while no such time limit exists for notice under section 142(1). Notice under section 142(1) requires filing returns or providing documents and may involve prosecution for non-compliance. Approval is needed for certain requests under section 142(1), unlike section 143(2). Serving a notice under section 143(2) requires a prior return, whereas section 142(1) does not.
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