Section 148 under the
Income-tax Act, 2025
Notice where income has escaped assessment
Topic
Notice where income has escaped assessment — Compliance provisions under the Income-tax Act, 2025 (Act 30 of 2025).
What carried over
The substance of this provision was not changed by the re-write. What moved is the citation.
The pre-notice show-cause procedure (old 148A) is s.281, and s.280 is expressly cross-referenced by the under-reporting penalty at s.439(2)(b) for first-time returns. Time limit for notices under s.280/281 is s.282.
Source
ICAI concordance row '280 | Issue of notice where income has escaped assessment. | 148'. Corroborated by CAclubindia ('S. 148 -> S. 280', 'S. 148A -> S. 281').
CBDT publishes its own correspondence utility on incometaxindia.gov.in and that is the authority. Spot-check anything high-stakes there before you rely on it.
This is a navigational aid for the 1961 → 2025 transition, not tax advice. It helps you find the right place in the new Act when you already know the old section. Confirm every citation against the bare Act and against CBDT's own correspondence utility before relying on it in a return, certificate, notice reply or opinion. The source text used here is the Act as passed, so any rate or threshold amended by the Finance Act, 2026 is not reflected; section numbers are unaffected.