Return in response to reassessment notice (s.148): how to reply
Reassessment notice issued after the s.148A(3) order
- Section
- 148
- Form names
- No form number printed
- Time to reply
- As specified in the notice (the return is usually due in 30 days; check the notice)
- Reply goes on
- e-filing portal: return in response to notice u/s 148
What the notice is
Reassessment notice issued after the s.148A(3) order
Filed through e-filing portal: return in response to notice u/s 148.
Time limit to reply
As specified in the notice (the return is usually due in 30 days; check the notice). Set by the statute or rules; counted from the notice date.
- Not stated in the section; apply to the officer.
- The excluded periods and savings in s.149 (for example time under a stay) are not applied here.
- 1961 Act s.149: 3 years 3 months from the end of the assessment year; up to 5 years 3 months if the escaped income is Rs 50 lakh or more shown by books, documents or evidence. 2025 Act s.282(1): 4 years 3 months / 6 years 3 months from the end of the tax year.
Unverified: This is to be confirmed against the notified text.
Not confirmed
- Limits for notices issued before 1 September 2024 (a different, longer ten year rule applied) were not verified; no date is computed for them.
- The usual 30 day return window is practice, not a figure in s.148.
Basis: Income-tax Act 1961, s.149 (as amended by Finance (No. 2) Act 2024); Income-tax Act 1961, s.148; Income-tax Act 2025, s.280; Income-tax Act 2025, s.282; Income-tax Act 2025, s.536 (repeal and savings). Rule last reviewed 2026-10-02.
Prescribed reply form
No prescribed reply form is recorded for this notice type. The reply is filed through e-filing portal: return in response to notice u/s 148.
What the reply must include
- express reservation of jurisdiction/limitation objections already raised
- reference to the original return where unchanged
- the 30-day filing window from the s.148 notice
Reply outline
Filing the return in response to s.148 does not waive any jurisdiction/limitation objection already raised at the 148A(b) stage, say so expressly. Reference the original return where nothing has changed rather than re-litigating settled figures; set out only the revised computation where the reassessment actually affects income. Keep this filing short and factual, the legal fight, if any, already happened, or continues, at the 148A stage.
Objections preservedOptional
Note that filing the return does not waive any jurisdiction/limitation objections already raised at the 148A(b) stage.
Preliminary submissions
Identify the assessee, AY and the s.148 notice reference.
Return particulars
Reference the original return where unchanged, or set out the revised computation.
PrayerOptional
Request the return be accepted as filed in response to the notice.
FAQs
What is a Return in response to reassessment notice (s.148)?
Reassessment notice issued after the s.148A(3) order
What is the time limit to reply to a Return in response to reassessment notice (s.148)?
As specified in the notice (the return is usually due in 30 days; check the notice). To be confirmed against the notified text. Set by the statute or rules; counted from the notice date.
How is the reply to a Return in response to reassessment notice (s.148) filed?
No prescribed reply form is recorded for this notice type. The reply is filed through e-filing portal: return in response to notice u/s 148.
What should the reply include?
Express reservation of jurisdiction/limitation objections already raised; Reference to the original return where unchanged; The 30-day filing window from the s.148 notice.
14 days free · No card required
This page summarises the notice type for chartered accountants and is not legal advice. Check the notice and the notified text before you file.