Section mapper · Filing, assessment and rectification
Section 148 of the Income-tax Act, 1961 is now
section 280 of the Income-tax Act, 2025
The reassessment notice, and what has to come with it.
- Was
s.148, Income-tax Act, 1961 (repealed)- Is now
s.280(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 280(1)(a) keeps the notice, and keeps the requirement introduced in 2021 that a copy of the order passed under the preceding section accompany it.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.147 → s.279 — Income that escaped assessment — when an earlier year is reopened
- s.148A → s.281 — Your chance to reply before a reassessment notice is issued
- s.149 → s.282 — How far back a reassessment can go