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    <title>Seeking information from client for drafting reply to Show Cause Notice (SCN) issued by CIT under section 263 of the Income Tax Act, 1961 for revision of assessment order.- Fourth article in the series</title>
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    <description>Preparation of a reply to a Show Cause Notice under section 263 requires systematic collection from the client of the SCN and related orders, assessment records, AO requisitions, written submissions previously filed, computations of income, audit and annual reports, evidence to be relied upon, and a detailed chronology of hearings; representatives&#039; notes or declarations should be obtained where assessment records do not reflect discussions.</description>
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