CA service category — Notice & Defence

Summary

CA drafts and submits the response to §143(1) intimations, §139(9) defective notices, §148 reopening, or scrutiny.

Canonical values

Key	Value	Last changed
CA-CATEGORY.NOTICE-DEFENCE.NAME	"Notice & Defence" — platform-locked	2026-06-26
CA-CATEGORY.NOTICE-DEFENCE.DESCRIPTION	CA drafts and submits the response to §143(1) intimations, §139(9) defective notices, §148 reopening, or scrutiny.	2026-06-26
CA-CATEGORY.NOTICE-DEFENCE.SUB-PRICING	Per notice type, or annual package — CA-set	2026-06-26
CA-CATEGORY.NOTICE-DEFENCE.PRICE-FLOOR	none — CA sets the price	2026-06-26
CA-CATEGORY.NOTICE-DEFENCE.PRICE-CEILING	none — CA sets the price	2026-06-26
CA-CATEGORY.NOTICE-DEFENCE.BUNDLE-RULE	CAs may bundle with ITR Filing (e.g. "ITR Filing + 12 months Notice & Defence support") — reflected as a single price under one category	2026-06-26

Related

• ca-category-consultation — sibling category
• ca-category-itr-filing — sibling category; bundles allowed
• marketplace-economics — platform fee + TDS on this category
• pillar-ca-portal — CA-facing surface

Sources

• .context/wiki/entities/* § "CA service categories (platform-locked names, CA-set prices)"