{"version":"1.0","provider_name":"AKT Associates","provider_url":"https:\/\/aktassociates.com\/blog","author_name":"CA Arun Tiwari","author_url":"https:\/\/aktassociates.com\/blog\/author\/arunsir\/","title":"Understanding Income Tax Notice Under Section 142(1)","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"WV4sYYwIu3\"><a href=\"https:\/\/aktassociates.com\/blog\/understanding-income-tax-notice-section-142-1\/\">Understanding Income Tax Notice Under Section 142(1)<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/aktassociates.com\/blog\/understanding-income-tax-notice-section-142-1\/embed\/#?secret=WV4sYYwIu3\" width=\"600\" height=\"338\" title=\"&#8220;Understanding Income Tax Notice Under Section 142(1)&#8221; &#8212; AKT Associates\" data-secret=\"WV4sYYwIu3\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2023\/06\/Income-Tax-Notice-U-s142-1.png","thumbnail_width":500,"thumbnail_height":300,"description":"This article by CA Arun Tiwari explains what an income tax notice under Section 142(1) is, its purpose, and how to handle it. It covers two primary situations where such a notice is issued: if you have not filed a return or if your filed return is incomplete. The article emphasizes the importance of promptly addressing the notice, seeking professional help to ensure accuracy, and avoiding penalties. It provides detailed steps for both scenarios and highlights why professional assistance is crucial in dealing with tax matters."}