Explanation
Pre-SCN intimation — pay before a formal notice is issued
Trigger: Issued before the formal DRC-01 SCN to give the taxpayer an opportunity to pay the liability and avoid the penalty. Available in cases where liability is ascertained.
Reply required within: 15 days.
How to reply: If the liability is correct, pay the tax + interest via DRC-03 challan and file DRC-01A Part B showing payment. This avoids the full DRC-01 SCN and associated penalties. If incorrect, file a written objection.
How to respond
If the liability is correct, pay the tax + interest via DRC-03 challan and file DRC-01A Part B showing payment. This avoids the full DRC-01 SCN and associated penalties. If incorrect, file a written objection.
Deadline
You have 15 days from the date of issue to respond. Do not ignore — non-response triggers automatic consequences.