Scrutiny Assessment is a detailed examination of a taxpayer’s income tax return conducted by the Income Tax Department under Section 143(3) of the Income Tax Act. Its purpose is to verify the correctness of income declared, deductions claimed, and taxes paid. The department may request additional documents, explanations, or proofs to ensure compliance with tax laws. Based on the findings, the assessing officer may accept the return as filed or make necessary adjustments to determine the accurate tax liability. This process helps detect underreporting, misreporting, or tax evasion.