How much does Scrutiny Assessment Defence cost in India 2026?

KAMRIT's published starting price for Scrutiny Assessment Defence is ₹34,899. Pricing is fixed-fee with no hidden charges. Government fees are extra and disclosed separately. The exact fee depends on scope, state, and any add-ons. See the package cards on this page for tiered options.

What documents will KAMRIT need for Scrutiny Assessment Defence?

KAMRIT shares a precise checklist on the kickoff call within one business day of your enquiry. Typical documents include identity and address proof of the directors or principal officer, business address proof, and any service-specific supporting documents.

How long does Scrutiny Assessment Defence take?

Timelines depend on regulator processing. KAMRIT initiates filings within one business day of receiving complete documents and tracks every notification. For most India-based filings the end-to-end timeline is 7 to 21 working days.

Does KAMRIT serve clients outside Delhi and Noida?

Yes. KAMRIT serves clients across India and globally. The team is headquartered at 1372, Kashmere Gate, Delhi 110006 and at 4th Floor, C130, Sector 2, Noida 201301 (Uttar Pradesh), with engagement teams across Mumbai, Bengaluru, Hyderabad, Chennai, and Pune.

Can KAMRIT also handle ongoing compliance after Scrutiny Assessment Defence?

Yes. KAMRIT supports the entire compliance lifecycle. Most clients move to a fixed-fee monthly retainer covering GST, TDS, ROC, payroll, PF, ESI, and FEMA after their initial registration is complete.

Is the pricing all-inclusive?

KAMRIT's professional fee is fixed and transparent. Government statutory fees, stamp duty, and any third-party costs (notarisation, valuation reports, etc.) are extra and disclosed before work starts.

How do I get started with Scrutiny Assessment Defence?

Send your enquiry through our contact form. A senior KAMRIT expert reviews it within one business day and replies with a precise document checklist and a fixed-fee quote.

Scrutiny Assessment Defence in India 2026

Scrutiny Assessment Defence from KAMRIT. Senior expert accountability, transparent fixed-fee pricing, 100% online delivery across India.

Every assessment year, lakhs of Indian businesses and individuals receive a notice under Section 143(2) of the Income Tax Act 1961, their return has been picked for scrutiny. The letter arrives unexpectedly. The reference is arcane. The deadline to respond is tight. Most taxpayers freeze. The consequences of a missed reply or a poorly defended position are not theoretical: penalty under Section 271(1)(b), best judgment assessment under Section 144, or even a reopening under Section 147. In 2026, with faceless assessment procedures fully operational on the Income Tax Department's portal, the dynamics of a scrutiny proceeding have changed significantly, communication is electronic, hearings may be virtual, and the margin for procedural error has narrowed. KAMRIT's Scrutiny Assessment Defence service exists precisely for this moment. From the instant the notice lands, through compilation of books and submissions, to representing you before the Assessing Officer or the Faceless Assessment Unit, KAMRIT manages the entire defence end to end, so you can run your business while your compliance is in expert hands.

What is Scrutiny Assessment Defence in India 2026?

Scrutiny Assessment Defence is a professional advisory and representation service for taxpayers whose income tax returns have been selected for scrutiny by the Income Tax Department under Section 143(2) of the Income Tax Act 1961. The selection is typically made through the Computer Assisted Scrutiny System (CASS), which flags returns based on variance ratios, specific transactions, or third-party data mismatches reported via Annual Information Statements (AIS) and Tax Deduction at Source (TDS) statements. Under the faceless regime introduced by CBDT in 2020 and refined through subsequent instructions, scrutiny cases are transferred to a Centralized Processing Centre (CPC) and assessed by officers outside the taxpayer's jurisdiction, adding a layer of procedural complexity. The defence encompasses: responding to the initial notice under Section 143(2) (which must be issued within six months from the end of the financial year in which the return was filed); furnishing books, accounts, and documents under Section 142(1); making written submissions; attending hearings; and where necessary, contesting a draft assessment order before the Dispute Resolution Panel (DRP) under Section 144C or filing an appeal before the CIT(A). The service applies to individuals, HUFs, firms, LLPs, and companies across all income heads, salary, house property, business or profession, and capital gains. The owning authority is the Assessing Officer (AO) under whose jurisdiction the case falls or the National Faceless Assessment Centre (NFAC) under CBDT's oversight.

Who needs this

Scrutiny assessment is not a voluntary filing, it is triggered by the department's own selection mechanism. Eligibility to engage KAMRIT's defence service exists whenever any of the following conditions are met.

A notice under Section 143(2) of the Income Tax Act 1961 has been received in respect of any assessment year, typically where the filed return reports income above the applicable threshold or shows significant variations from prior years.
The return has been picked by CASS (Computer Assisted Scrutiny System), the CBDT's algorithmic selection tool, based on parameters including high-value cash deposits, unexplained investments, mismatch between AIS and filed return, or high-risk score flagged in the risk management matrix.
A notice under Section 148 of the Income Tax Act 1961 has been issued for income escaping assessment or reassessment, requiring the taxpayer to confirm the returned income or allege additional income.
A best judgment assessment order under Section 144 has been passed because the taxpayer failed to respond to a Section 143(2) or Section 142(1) notice, or failed to produce required documents.
A draft assessment order under Section 144C has been received by a foreign company or resident taxpayer entitled to file objections before the Dispute Resolution Panel.
The taxpayer has received a notice under Section 142(1) requiring production of books and accounts, particularly applicable to business and professional assessees with turnover above ₹10 lakh in any previous year.
A penalty proceeding under Section 271(1)(b) has been initiated for non-compliance with a notice, or under Section 270A for under-reporting of income, where a defence submission is required.
A faceless assessment proceeding is underway at the NFAC, requiring electronic filing of responses, submissions, and documents through the incometax.gov.in portal.
The case involves TDS/TCS mismatches flagged in AIS where the taxpayer needs to reconcile credited amounts, claim credits, or explain discrepancies, frequently arising in business professtion and rental income scenarios.
The assessment involves income from multiple heads, international transactions subject to Transfer Pricing under Chapter X, or section 92CE adjustment, requiring specialist documentation.

Documents required

A scrutiny defence lives or dies on the quality and completeness of the document stack. KAMRIT's team begins the documentation exercise in the first working session after engagement, and each of the following must be sourced, verified, and organized before the first submission is filed.

Notice under Section 143(2) or Section 148, the original department communication received via email or physical letter, with the assessment year and DIN clearly visible.
Filed Income Tax Return (ITR), the original return acknowledgment (ITR-V or Form 16 / ITR-V with DSC) for the relevant assessment year, including all schedules and excel annexures.
Annual Financial Statements, Profit and Loss Account, Balance Sheet, and Director's Report for the relevant year, audited if applicable under the Companies Act 2013 or the LLP Act 2008.
Books of Account, Cash Book, Bank Book, Ledger extracts, and purchase/sales registers for the period under scrutiny, produced in response to Section 142(1).
TDS Certificates (Form 16, 16A, 16C), all certificates corresponding to salary, contractor, and rent payments credited during the previous year, matched against Form 26AS.
Annual Information Statement (AIS), the CBDT-generated statement accessible on the e-Filing portal, which captures all high-value transactions, interest income, dividend, and foreign remittances.
Bank Statements, all operative current and savings accounts for the previous year and the assessment year, showing the source of deposits and continuity of entries.
Form 26AS, the consolidated tax credit statement downloaded from the TRACES portal, used to reconcile TDS claimed against TDS certificates.
Investment Proofs and Source Documents, for any additions or unexplained credits: loan agreements, sale deeds, share transfer memos, gift deeds with donor details.
Invoice and Contract Documentation, for business expenditure claims, rental agreements for house property, and professional fee vouchers to defend deductions under Sections 30 to 37.
Form 3CD (Tax Audit Report), where the taxpayer is subject to tax audit under Section 44AB, the completed Form 3CD with all annexures and workings.
PAN Card and Aadhaar, certified copies of both, required to verify identity of the assessee before the AO.

How KAMRIT runs it, step by step

KAMRIT's Scrutiny Assessment Defence follows a structured eight-step engagement model from notice receipt to final resolution. Each step has defined deliverables, timelines, and escalation points. The process is designed to eliminate last-minute rushes, the most common cause of adverse assessment orders.

Notice Receipt and Initial Triage. The engagement begins within 24 hours of you forwarding the department notice to KAMRIT. Our team logs the notice, noting the assessment year, the specific section cited (143(2), 148, or 142(1)), the DIN number, and the response deadline, which for a Section 143(2) notice is typically 30 days from receipt but may be extended upon application. We immediately file a request for an extension if required and open a Matter Management file. A preliminary assessment of risk exposure is shared with you within 48 hours.
Document Compilation and Verification. KAMRIT issues a Document Requirement List (DRL) specific to your entity type and the year under scrutiny. The documents listed above are sourced over 5 to 10 working days. Our chartered accountants cross-verify every entry in the books against the AIS and Form 26AS to identify and flag discrepancies before the department does. Where gaps are found, KAMRIT prepares a note explaining the nature of the gap, the probable cause, and the proposed defence strategy, not a cover-up, but a structured explanation.
Preliminary Submissions Drafting. KAMRIT drafts the written submission to be filed in response to the Section 142(1) or Section 143(2) notice. This submission includes: an acknowledgement of receipt of notice; a confirmation of books produced; a schedule of documents enclosed; and a preliminary position statement on each item flagged by the CASS. For cases where the AIS shows mismatched credits, the submission includes reconciliation statements. All submissions are e-filed through the incometax.gov.in portal under the taxpayer's login. KAMRIT handles the entire e-filing process on your behalf, using your DSC or authorized login credentials.
Hearing Preparation and Representation. Where the Faceless Assessment Unit schedules a virtual hearing, communicated via the portal, KAMRIT prepares a comprehensive Hearing Brief covering: the facts of the case, the legal position, supporting case laws, and anticipated questions from the NFAC officer. A senior tax professional from KAMRIT's team represents you before the AO or NFAC officer. The representation covers answering queries on books, justifying specific deductions, and presenting oral submissions. All communications are documented and filed on record.
Draft Assessment Order Response. If the AO passes a draft assessment order under Section 144C (in cases of foreign companies or where the AO proposes to make a variation prejudicial to the taxpayer), KAMRIT files objections before the Dispute Resolution Panel within 30 days. The DRP filing includes detailed grounds of objection, revised computation, and supporting evidence. KAMRIT tracks the DRP's direction and communicates it to you within the statutory window.
Penalty Defence. Where the assessment order is accompanied by a penalty notice under Section 271(1)(b) for non-compliance or under Section 270A for under-reporting, KAMRIT files a written objection citing reasonable cause, voluntary disclosure, or genuine mistake, the only grounds that can mitigate penalty under the current framework. This is filed as a separate proceeding but managed concurrently.
Appeal Filing before CIT(A). If the assessment order is unfavourable and you wish to contest it, KAMRIT files an online appeal before the Commissioner of Income Tax (Appeals) within 30 days of the assessment order. The appeal memorandum (Form 35) is filed on the incometax.gov.in portal. KAMRIT prepares the grounds of appeal, valuation of appeal fees (ranging from ₹500 for individuals to ₹50,000 for companies), and coordinates the hearing date. We manage the entire appeal lifecycle through to the CIT(A) order.
Post-Assessment Monitoring and Compliance Lock. Following resolution, whether by acceptance of our submissions, a revised order, or a CIT(A) direction, KAMRIT issues a Compliance Lock memorandum documenting all resolved items and setting a watchlist for the next two assessment years. Any future AIS mismatches or TDS mismatches flagged in subsequent returns are pre-empted through a year-end reconciliation process KAMRIT offers as a separate annual retainer.

Timeline

From the date KAMRIT receives the notice and your engagement documents, the initial submission to the Section 143(2) notice is typically filed within 10 to 15 working days, well within the standard 30-day window. Document compilation takes an additional 10 to 15 working days for standard cases; complex cases with multiple entities or international transactions may require 20 to 30 working days. The NFAC or AO typically schedules a hearing 30 to 60 days after the initial submission, depending on the CPC's queue. The assessment order itself is usually passed within 6 to 12 months from the end of the assessment year, a timeline set by the AO's workload and the CBDT's faceless protocol. KAMRIT cannot control this regulator-controlled stage, but we actively manage it: we file reminders at the 9-month mark and escalate via the CPC's grievance portal if the order is delayed beyond 12 months. If a DRP proceeding is triggered, add 3 to 6 months. A CIT(A) appeal, if filed, typically takes 12 to 24 months before an order is received. Overall, a standard end-to-end scrutiny defence from kickoff to final resolution runs 9 to 18 months for cases resolved at the AO level, and 18 to 30 months if the dispute escalates to CIT(A). KAMRIT maintains weekly case tracking and issues milestone alerts at every stage.

How our pricing compares

KAMRIT's Scrutiny Assessment Defence begins at ₹34,899 for cases at the Section 143(2) AO level, inclusive of document triage, one round of submissions, and one hearing representation. This is competitive when measured against the market: ClearTax charges ₹35,000 to ₹65,000 for similar services but structures engagement differently, their fee is often backend-loaded and tied to additional services like e-Appearing and DRP drafting, each billed separately. IndiaFilings quotes ₹25,000 to ₹50,000 for Section 143(2) responses but is known to handle high-volume, lower-complexity cases and may not offer hearing representation by a qualified tax professional in the same session. LegalRaasta's pricing for a basic scrutiny response starts at ₹20,000 but their offering is limited to form-filling and does not include document compilation, reconciliation with AIS, or penalty defence, additional services they charge ₹8,000 to ₹15,000 for separately. VakilSearch quotes ₹40,000 to ₹80,000 for end-to-end scrutiny defence, placing them at a premium, though their service includes DRP filing. KAMRIT's ₹34,899 starting fee is priced to include the complete front-end defence (notice response, AIS reconciliation, submissions, and hearing representation), with DRP filing, penalty defence, and CIT(A) appeal offered as defined add-ons with transparent pricing. Government fees, if any, are nominal (the appeal filing fee is the only statutory charge) and are excluded from KAMRIT's professional fee, which is disclosed upfront in the engagement letter. No hidden charges. No milestone surprises.

Common mistakes KAMRIT avoids

Scrutiny assessments turn adverse far more often because of procedural and documentation failures than because of genuine tax evasion. The following are the most frequent mistakes KAMRIT sees when a taxpayer comes to us mid-proceeding.

Missing the Section 143(2) response deadline: The notice gives 30 days. Taxpayers misfile it, ignore it, or assume it is a routine reminder. Non-response triggers a best judgment assessment under Section 144, the single most avoidable adverse outcome.
Not reconciling AIS against the filed return before responding: The AIS is the AO's primary trigger document. If you do not pre-reconcile it, you will be blindsided at the hearing. The AO will ask about every mismatched entry.
Filing generic, template-based submissions: A copy-paste submission citing provisions without specifics of the case is the fastest way to receive a draft assessment order. Each mismatch requires a specific explanation with documentary support.
Not producing books in proper form: A loose stack of invoices or screenshots is not books of account under Section 142(1). The AO expects organized ledgers, cash book, and bank reconciliation statements in the format prescribed under the Income Tax Rules.
Underestimating TDS credit mismatches: If Form 26AS shows a TDS credit not claimed in the ITR, or claimed but with wrong PAN, the AO will add it back as unexplained income. KAMRIT resolves this at the pre-filing stage, not at the hearing.
Failing to engage separate penalty defence: Penalty under Section 270A runs parallel to the assessment. A taxpayer who focuses only on the assessment and ignores the penalty notice may receive a penalty equal to 50% of the under-reported income, even if the tax demand is later reduced on appeal.
Not filing the appeal within 30 days of the assessment order: The window is strict. There is no extension available as of right. Missing it means paying the demand first before filing a late appeal, which requires an application under Section 273A for stay of demand, a separate proceeding entirely.
Handling NFAC communication without professional representation: The faceless portal's interface, document upload formats, and response deadlines are unintuitive. A taxpayer managing it alone risks submitting documents in the wrong format or to the wrong DIN, errors the system flags without opportunity to correct.