Income tax notice · 148

Reassessment of a past year

A past year has been reopened. You are asked to file a return for that year, after which the case is assessed again.

Income tax · 148

Reassessment of a past year

Serious

A past year has been reopened. You are asked to file a return for that year, after which the case is assessed again.

Time to respond
As given in the notice
What to do
File the return for that year, then defend the reassessment
Professional reply
from₹12,499incl. GST

The date printed on your notice always wins over the usual period shown here. Law: Income-tax Act, 1961.

Or upload it: we'll explain it freeUpload the PDF. You get what it means, what they want and the deadline as printed, in plain words.

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Section 148 is numbered under the Income-tax Act, 1961, which governs returns up to FY 2025-26. A notice for tax year 2026-27 onwards, under the Income-tax Act, 2025, carries a new section number. Your professional maps it for you.

Questions about 148

What is a 148 notice?

Reassessment of a past year. A past year has been reopened. You are asked to file a return for that year, after which the case is assessed again.

How long do I have to reply to 148?

As given in the notice. The date printed on your notice always takes priority.

What should I do about 148?

File the return for that year, then defend the reassessment. A professional reply through Claw starts at ₹12,499 including GST, or ₹9,999 when you book online after verifying your mobile.

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