Income tax · Notice
Reassessment notice (Section 148)
A notice, issued with a copy of the order under Section 148A(3), requiring you to furnish a return of income for the year in which income is said to have escaped assessment. What to do: check that the notice is in time, then read the Section 148A(3) order that comes with it. The notice states the date — read it from the document.
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Key facts
A notice, issued with a copy of the order under Section 148A(3), requiring you to furnish a return of income for the year in which income is said to have escaped assessment. The reassessment under Section 147 follows the return.
| Notice | Reassessment notice (Section 148) |
|---|---|
| Issued by | The Income Tax Department (the authority named on the notice) |
| Issued under | Section 148(1), Income-tax Act 1961 (as amended by the Finance Act 2026) |
| Income-tax Act 2025 | Section 280(1), Income-tax Act 2025 |
| What it asks of you | Check that the notice is in time |
| Your time to act | The notice states the date — read it from the document. |
| If it is ignored | A return furnished after the period in the notice is not treated as a return under Section 139 (proviso to Section 148(2)). |
Time allowed
The notice states the date — read it from the document. The return is due within the period the notice states. That period is not less than 30 days from the date of the notice (Finance Act 2026, in force from 30 Mar 2026) and not more than 3 months from the end of the month in which the notice is issued (Section 148(1)).
The date stated on your notice always wins.
What to do now
Check that the notice is in time
It cannot issue after 3 years and 3 months from the end of the assessment year, or 5 years and 3 months where the officer holds evidence of escaped income of ₹50 lakh or more (Section 149(1)).
Read the Section 148A(3) order that comes with it
The order records why the case is fit for reassessment. Note the information relied on and any point your show-cause reply made that it does not deal with.
Furnish the return within the period in the notice
File the return for that year on the portal within the stated period. An updated return under Section 139(8A) may be filed in response instead, within the same period, after which no other return can be filed for that notice (Finance Act 2026).
Respond to the notices that follow
After the return, notices under Sections 142(1) and 143(2) carry the reassessment forward; each states its own date. The reassessment order is appealable to the JCIT(A) / CIT(A) (Section 246A(1)(b)).
Check the Document Identification Number (DIN)
Every notice, order or letter should be referenced by a computer-generated DIN, in its body, in a covering document or in the covering e-mail (CBDT Circular 4/2026, which withdrew Circular 19/2019). A missing DIN is a point to raise with our expert team; by itself it does not invalidate an assessment that is referenced by a DIN in any manner (Section 292BA).
What a written response contains
A written response usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the notice's reference number and date, your PAN and the period it covers.
- An answer to each point the notice raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point: the returns, books and documents each answer relies on.
- Where it is filed: as stated on the notice.
If it is ignored
- A return furnished after the period in the notice is not treated as a return under Section 139 (proviso to Section 148(2)).
- The reassessment proceeds under Sections 142, 143 and 144; the order under Section 147 is due within 12 months from the end of the financial year in which the notice was served (Section 153(2)).
Official sources
Sources checked on 22 October 2026.
- Income-tax Act 1961, section 148 · read 22 October 2026
- Income-tax Act 1961, section 149 · read 22 October 2026
- Income-tax Act 1961, section 153 · read 22 October 2026
- Finance Act 2026 (gazette) · read 22 October 2026
Frequently asked questions
What is an income-tax Section 148 notice?
A notice, issued with a copy of the order under Section 148A(3), requiring you to furnish a return of income for the year in which income is said to have escaped assessment. The reassessment under Section 147 follows the return.
How much time do I have to act on an income-tax Section 148 notice?
The notice states the date — read it from the document. The return is due within the period the notice states. That period is not less than 30 days from the date of the notice (Finance Act 2026, in force from 30 Mar 2026) and not more than 3 months from the end of the month in which the notice is issued (Section 148(1)). The date stated on your notice always wins.
What happens if I ignore an income-tax Section 148 notice?
A return furnished after the period in the notice is not treated as a return under Section 139 (proviso to Section 148(2)). The reassessment proceeds under Sections 142, 143 and 144; the order under Section 147 is due within 12 months from the end of the financial year in which the notice was served (Section 153(2)).
Related guides
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.