Income tax · Notice
Show-cause notice before reassessment (Section 148A(1))
The Assessing Officer has information suggesting that income has escaped assessment and asks you to show cause why a notice under Section 148 should not be issued. What to do: check that the show-cause notice is in time, then deal with the information enclosed, point by point. The notice states the date — read it from the document.
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Key facts
The Assessing Officer has information suggesting that income has escaped assessment and asks you to show cause why a notice under Section 148 should not be issued. The notice must be accompanied by the information it rests on. Your reply is considered before an order under Section 148A(3) decides whether a Section 148 notice follows.
| Notice | Show-cause notice before reassessment (Section 148A(1)) |
|---|---|
| Issued by | The Income Tax Department (the authority named on the notice) |
| Issued under | Section 148A(1) and (2), Income-tax Act 1961 |
| Income-tax Act 2025 | Section 281(1) and (2), Income-tax Act 2025 |
| What it asks of you | A reply, within the time allowed |
| Your time to act | The notice states the date — read it from the document. |
| If it is ignored | Without a reply, the order under Section 148A(3) is passed on the material on record, with the prior approval of the specified authority. |
Time allowed
The notice states the date — read it from the document. The Act fixes no number of days: the reply is due "within such period, as may be specified in the notice" (Section 148A(2)).
The date stated on your notice always wins.
More time: If the date cannot be met, use "Seek/View Adjournment" in e-Proceedings before it passes: it asks for the date sought and the reason, and issues a Transaction ID. Under faceless assessment the time may be extended on an application (Section 144B(1)(v)).
Time allowed at each step of a reassessment
From the text of the Income-tax Act 1961 as it stands on the Department's site, read on 26 October 2026. No court decision is used here; the date on your notice wins.
| Step | Time allowed | Provision |
|---|---|---|
| Your reply to the show-cause notice | Within the period specified in the notice. The section sets no minimum or maximum number of days. | Section 148A(1) and (2) |
| Order on whether a reassessment notice should issue | No time limit is stated. The order is passed with the prior approval of the specified authority. | Section 148A(3) |
| Last date to issue the show-cause notice | 3 years from the end of the relevant assessment year; up to 5 years only where the income that escaped assessment is, or is likely to be, ₹50 lakh or more. | Section 149(2) |
| Last date to issue the reassessment notice | 3 years and 3 months from the end of the relevant assessment year; up to 5 years and 3 months only where the Assessing Officer has books or other evidence showing escaped income of ₹50 lakh or more. | Section 149(1) |
| Your return in answer to the reassessment notice | Within the period in the notice: not less than 30 days from the date of the notice, and not more than 3 months from the end of the month in which it is issued (the 30-day floor applies from 30 March 2026). | Section 148(1) |
| The reassessment order | 12 months from the end of the financial year in which the reassessment notice was served (for notices served on or after 1 April 2019). | Section 153(2) and its proviso |
The Income-tax Act 2025, in force from 1 April 2026, has its own provisions (sections 280, 281, 282 and 286). Its limits for issuing the notices are longer: 4 years (6 years where the escaped income is ₹50 lakh or more) for the show-cause notice and 4 years and 3 months (6 years and 3 months) for the reassessment notice, and no notice is issued within one year from the end of the tax year. Which Act governs a notice depends on the year it concerns; our expert team confirms it for yours.
Read on 26 October 2026: Income-tax Act 1961, section 148A · Income-tax Act 1961, section 148 · Income-tax Act 1961, section 149 · Income-tax Act 1961, section 153 · Income-tax Act 2025, section 282
What to do now
Check that the show-cause notice is in time
It cannot issue after 3 years from the end of the assessment year, or 5 years where the information shows escaped income of ₹50 lakh or more (Section 149(2)). A notice outside these limits is a threshold objection.
Deal with the information enclosed, point by point
The notice must enclose the information relied on. Explain each item with evidence: the income was returned, is not taxable, or the figure is wrong.
File the reply in e-Proceedings by the date in the notice
On the e-filing portal go to Dashboard > Pending Actions > e-Proceedings, open View Notice, then Submit Response (partial or full, with remarks and attachments). A response cannot be edited or withdrawn after submission; a Transaction ID and an e-mail confirm it.
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 reply contains
A reply 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: e-Proceedings on the income-tax e-filing portal.
If it is ignored
- Without a reply, the order under Section 148A(3) is passed on the material on record, with the prior approval of the specified authority.
- If a notice under Section 148 follows, a return must be filed within the period it states (not less than 30 days from the notice), and the reassessment proceeds under Sections 142, 143 and 144.
Official sources
Sources checked on 22 October 2026.
- Income-tax Act 1961, section 148A · read 22 October 2026
- Income-tax Act 1961, section 149 · read 22 October 2026
- e-filing portal help: responding to e-Proceedings · read 22 October 2026
Frequently asked questions
What is an income-tax Section 148A(1) notice?
The Assessing Officer has information suggesting that income has escaped assessment and asks you to show cause why a notice under Section 148 should not be issued. The notice must be accompanied by the information it rests on. Your reply is considered before an order under Section 148A(3) decides whether a Section 148 notice follows.
How much time do I have to act on an income-tax Section 148A(1) notice?
The notice states the date — read it from the document. The Act fixes no number of days: the reply is due "within such period, as may be specified in the notice" (Section 148A(2)). The date stated on your notice always wins. If the date cannot be met, use "Seek/View Adjournment" in e-Proceedings before it passes: it asks for the date sought and the reason, and issues a Transaction ID. Under faceless assessment the time may be extended on an application (Section 144B(1)(v)).
What happens if I ignore an income-tax Section 148A(1) notice?
Without a reply, the order under Section 148A(3) is passed on the material on record, with the prior approval of the specified authority. If a notice under Section 148 follows, a return must be filed within the period it states (not less than 30 days from the notice), and the reassessment proceeds under Sections 142, 143 and 144.
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.