Notice for non-filing of return (NRI) — section 142(1) / e-campaign
What it means
The department has information (TDS, property, high-value transactions) suggesting you may have had taxable income in India but no return was filed.
What to do
- Check AIS and Form 26AS for the transactions listed.
- If total income in India exceeded the basic exemption, file the return (or a belated/updated return where allowed).
- If not, submit the e-campaign response stating why no return was required.
Deadline: Usually 15–30 days stated in the notice; updated returns have their own time limit.
Documents you will need
- AIS / 26AS
- Bank statements (NRO/NRE)
- TDS certificates
- Passport stamps for residential status
Have this notice? Upload it for a free explanation of your own case. NRI case pack — $39 / $99 / $199.
Old section 142(1) = section 220 of the Income-tax Act 2025. Section numbers refer to the Income-tax Act 1961 / CGST Act 2017; the Income-tax Act 2025 renumbers income-tax sections from 1 April 2026 — the notice shows the applicable number. Checked by the founder on 16 Oct 2026.