Income tax notice · 263

Revision of an assessment

A senior officer thinks an earlier assessment was wrong and harmful to revenue, and proposes to revise it.

Income tax · 263

Revision of an assessment

Serious

A senior officer thinks an earlier assessment was wrong and harmful to revenue, and proposes to revise it.

Time to respond
As given in the notice
What to do
Defend the original assessment
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.

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Section 263 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 263

What is a 263 notice?

Revision of an assessment. A senior officer thinks an earlier assessment was wrong and harmful to revenue, and proposes to revise it.

How long do I have to reply to 263?

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

What should I do about 263?

Defend the original assessment. A professional reply through Claw starts at ₹12,499 including GST, or ₹9,999 when you book online after verifying your mobile.

Other Income tax notices