Reassessment Notice — Section 148 / 148A (Sections 280 / 281 from 2026)
Replies to 148A show-cause notices and 148 reassessment proceedings
- 1CheckTime limit, approval and information verified.
- 2ReplyEvidence-led reply to the show-cause notice.
- 3RepresentReassessment handled if the case proceeds.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About Reassessment Notice — Section 148 / 148A (Sections 280 / 281 from 2026)
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
A reassessment notice says the department believes income has escaped assessment. Before issuing it, the officer must give a show-cause notice with the information relied on (Section 148A of the 1961 Act; section 281 of the Income-tax Act, 2025 for new proceedings) and consider your reply; only then can a notice under Section 148 (section 280 of the new Act) be issued. Time limits generally allow reopening within three years, extended up to five years where the escaped income is ₹50 lakh or more.
The reply to the show-cause notice is decisive: it is where you show that the information doesn't lead to escaped income (for example, the transaction was already reported, belongs to someone else, or is fully explained). A weak reply means a full reassessment.
Proceedings for earlier years continue under the 1961 Act provisions, while notices for tax year 2026-27 onwards follow the reassessment sections of the Income-tax Act, 2025 — so the section numbers on your notice depend on the year involved.
We check the time limit and the approval obtained, request the information relied on if it wasn't supplied, and draft the reply with evidence; if reassessment proceeds, we represent you through it.
| Before reopening | Show-cause notice with information relied on (148A / new section 281) |
|---|---|
| Reassessment notice | Section 148 (new section 280) |
| Time limit | Generally 3 years; up to 5 years if escaped income ≥ ₹50 lakh |
| Older years | Continue under the Income-tax Act, 1961 |
Who this is for
Common scenarios where this service is a good fit.
- Taxpayers with a 148A show-cause notice
- Taxpayers whose assessment has been reopened
- Taxpayers with unreported high-value transactions from earlier years
What you get
Clear deliverables so you know exactly what's included.
- Limitation and approval check
- Information request
- Show-cause reply with evidence
- Representation in reassessment
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Time limit, approval and information verified.
Evidence-led reply to the show-cause notice.
Reassessment handled if the case proceeds.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
This page also covers
- 148A notice reply
- Show-cause replies before a reassessment notice is issued.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
