The Income Tax Department has started issuing automated scrutiny notices for FY 2023–24. These are triggered by mismatches between the filed Income Tax Return (ITR) and the Annual Information Statement (AIS) or Taxpayer Information Summary (TIS). Discrepancies in income, interest, capital gains, and rent received are the primary focus.

Taxpayers are advised to log in to their e-filing portal and verify whether any notices have been issued under Section 143(1)(a) or 139(9). Responses must be filed online within 15 days of receipt to avoid further legal action.