File your reply to Notice under Section 148 of the Income Tax Act at just INR 4,130/- only.
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Section 148 of the Income Tax Act, 1961, in India, allows the Income Tax Department to review and reassess a taxpayer’s income if they believe that some income hasn’t been reported or is incorrectly claimed. This section provides a way to issue a notice to the taxpayer, giving them a chance to explain their situation. There are specific time limits for this process, ensuring that taxpayers have their rights protected during the reassessment.
Under Section 148A of the Income Tax Act, the Income Tax Department must issue a notice within three years from the end of the assessment year. This gives taxpayers a chance to respond before any reassessment. For serious cases of tax fraud, the time limit can extend to ten years.
The authority to issue a notice under Section 148 of the Income Tax Act, 1961, is held by the Assessing Officer (AO). This section allows the AO to reopen a tax assessment if they believe that some income hasn’t been properly assessed for any given year.
Here are the key points:
Time Limit: A notice under Section 148 can usually be issued within four years after the end of the assessment year. If the income that wasn’t assessed is over ₹1 lakh, this period can be extended to six years.
Valid Reasons: The AO must have good reasons to believe that income has been missed, and these reasons must be written down before the notice is sent.
Higher Approval: In some cases, especially if the notice is issued after four years, the AO needs to get approval from a higher-ranking officer.
In case of failure to respond notice
If a taxpayer doesn’t reply to a notice under Section 148, the Assessing Officer can continue with the assessment using the information they have. This means they can guess the taxpayer’s income and make a decision based on their best judgment. If the taxpayer disagrees with this assessment, they can appeal to the Commissioner of Income Tax (Appeals) within the required time. It’s important for taxpayers to know their rights and how to challenge assessments to represent their financial situation accurately.
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(All Inclusive)
(All Inclusive)
If the tax office believes you didn’t report all your income on your tax return.
If some income or financial details were left out of your tax return.
If there are differences between what you reported and what the tax office has (like bank statements or other reports).
If previous assessments didn’t include all your income, the tax office might want to check again.
If the tax office receives tips or information about unreported income from other agencies or people.
If your tax return is audited and the auditors find mistakes or unreported income.
If the tax office suspects you are trying to avoid paying taxes.
If there are new tax rules that lead the tax office to look into past years.
PAN Card of the taxpayer
Copy of the Section 148 notice
Original Income Tax Return (ITR) filed
Computation of income for the relevant year
Bank statements and supporting proofs
Any documents mentioned in the notice
Experts thoroughly review your Income Tax notice under Section 148 to identify exact issues and provide the right corrective action.
We fix all inaccuracies in your earlier return to ensure complete compliance with the Income Tax Act before reassessment.
Our team ensures your reply to notice under Section 148 is filed within the legal time limit to prevent penalties.
Experienced tax professionals handle every step of the process, ensuring your response is detailed and legally sound.
All client data, income records, and documents are stored and processed under strict privacy protection.
From review to final closure, our experts guide you continuously until your Income Tax case is completely resolved.
Review Notice Details
Collect Essential Documents
Verify Income Information
Prepare Draft Response
Submit Reply Online
Our experts carefully review your Section 148 notice and identify exact issues raised by the department.
We help you understand the reason for reassessment and prepare an accurate and compliant reply.
Errors, omissions, or missed incomes are verified and corrected to match tax records.
The official response is filed online through the Income Tax portal under the correct section.
Regular updates are provided to keep you informed about progress and submission status.
Every correction and computation is verified to meet legal and procedural accuracy.
All client data and communication remain fully confidential during and after the process.
Continuous post-filing assistance is provided until the notice is completely closed.
It allows the department to reopen a taxpayer’s case if any income is found to be under-reported.
You may have missed reporting some income or claimed deductions incorrectly in earlier returns.
It is issued by the Assessing Officer or Income Tax Department after proper verification under Section 148A.
Generally, 30 days are given to file a response, but the time limit can vary based on notice details.
Failure to respond may result in penalties, interest, or reopening of your assessment.
Yes, you can submit your reply to the Income Tax Department through the e-filing portal.
Attach your PAN, notice copy, original ITR, and any supporting proofs or explanations.
Yes, you may revise or correct the earlier return depending on the reason mentioned in the notice.
It mandates that the taxpayer be given an opportunity to explain before reassessment begins.
Yes, professional help ensures proper drafting and avoids errors that can lead to penalties.
Yes, up to 10 years in cases of serious income omission or fraud.
You’ll receive confirmation or further instructions on your Income Tax portal account.
Not necessarily — it is a request for clarification, not always an allegation.
Yes, NRIs with Indian income may also receive such notices for reassessment.
You can submit a factual reply with supporting proofs to close the case quickly.
No, penalties apply only if errors remain unresolved or the notice is ignored.
We manage the entire process from understanding your notice to final submission online.
You can upload it securely through our online portal or email it to our experts.
It usually takes 3–7 working days depending on case complexity and document availability.
Yes, all documents and personal data are stored securely under strict privacy protocols.
File your reply to Notice under Section 148 of the Income Tax Act at just INR 4,130/- only.
Ebizfiling helps you draft, review, and file accurate replies to reassessment notices online.
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