https://www.taxtmi.com/article/detailed?id=16732 Preliminary reply to a notice under section 143(2) for assessment year 2025-26 addresses the time limit for service of notice, the scrutiny selection and prior approval particulars, and a digital signature status described as "validity is UNKNOWN." It states that the return of income was filed on the basis of regular accounts and consistent accounting practice, that Form 26AS, AIS and TIS have been tallied, and that any differences are timing differences. The draft also notes that standard return documents, tax audit report, and TDS/TCS returns cover the main assessment material. en-us Tue, 23 Jun 2026 08:09:36 +0530 Tue, 23 Jun 2026 08:09:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16732 Preliminary reply to a notice under section 143(2) for assessment year 2025-26 addresses the time limit for service of notice, the scrutiny selection and prior approval particulars, and a digital signature status described as "validity is UNKNOWN." It states that the return of income was filed on the basis of regular accounts and consistent accounting practice, that Form 26AS, AIS and TIS have been tallied, and that any differences are timing differences. The draft also notes that standard return documents, tax audit report, and TDS/TCS returns cover the main assessment material. Articles Income Tax Tue, 23 Jun 2026 08:09:36 +0530 https://www.taxtmi.com/article/detailed?id=16732