Section mapper · Filing, assessment and rectification
Section 148A of the Income-tax Act, 1961 is now
section 281 of the Income-tax Act, 2025
Your chance to reply before a reassessment notice is issued.
- Was
s.148A, Income-tax Act, 1961 (repealed)- Is now
s.281(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 281(1) keeps the pre-notice procedure: where the officer has information suggesting escaped income, you get an opportunity of being heard before any notice under section 280 goes out.
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.148 → s.280 — The reassessment notice, and what has to come with it
- s.147 → s.279 — Income that escaped assessment — when an earlier year is reopened
- s.149 → s.282 — How far back a reassessment can go