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Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstallScrutiny assessment examines a return you have already filed, usually under sections 143(2) and 143(3). Reassessment is different: it starts when the Assessing Officer has information indicating that taxable income may have escaped assessment and follows a section 148A show-cause process before a possible section 148 notice. The notice section, relevant assessment year or tax year, issue and service dates, amount of alleged escaped income, and any statutory exclusion determine the actual deadline in your case.
Scrutiny and reassessment at a glance
Both procedures can result in additional tax, interest or penalty, but they answer different questions. Scrutiny asks whether the return filed for an assessment year is correct and complete. Reassessment asks whether income chargeable to tax was left out of an earlier assessment or return and needs to be brought to tax.
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| Issue | Scrutiny assessment | Reassessment |
|---|---|---|
| Primary provisions in the current old-Act framework | Sections 143(2) and 143(3) | Sections 147, 148A and 148 |
| Trigger | Examination of a furnished return and issues selected for scrutiny | Information suggesting that income chargeable to tax escaped assessment |
| First communication | Section 143(2) notice | Section 148A show-cause notice |
| Next formal step | Questionnaires or other notices seeking evidence during the assessment | If the officer decides to proceed, a section 148 notice accompanied by the section 148A order |
| Initial response | Documents and explanations requested in the scrutiny proceedings | At least 7 days and no more than 30 days from issue of the section 148A notice, unless an extension is granted |
| Look-back window | Relates to the return selected for scrutiny; the special reassessment look-back limits do not apply | Generally up to 3 years from the end of the relevant assessment year, or up to 5 years where the statutory ₹50 lakh condition and other requirements are met |
| Section 148 notice window | Not applicable | Generally within 3 years and 3 months, or 5 years and 3 months on the extended route |
| Service deadline for the first notice | Generally within 3 months from the end of the financial year in which the return is furnished | Section 148A notice must fall within the applicable 3-year or 5-year limit |
| Completion deadline | Generally within 12 months from the end of the relevant assessment year for AY 2022-23 onward | Generally within 12 months from the end of the financial year in which the section 148 notice is served |
| Return after notice | No separate reassessment return is created by the scrutiny notice | The section 148 notice specifies a period for furnishing a return, not exceeding 3 months from the end of the month in which that notice is issued |
The table describes the ordinary rules. Exclusions from limitation, search-related cases, transfer-pricing references, appeals, court directions, delayed service and other statutory adjustments can change a date. Treat the date printed in the communication as a starting point for verification, not as a substitute for checking the governing provision.
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Purpose and legal basis
A scrutiny assessment is a verification of a return that has been furnished. Under section 143(2), the department informs the taxpayer that the return has been selected for examination. Section 143(3) then authorises the Assessing Officer to make an assessment after considering the evidence produced and the material gathered.
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Selection does not, by itself, mean that the department has concluded that income was concealed. A case may be selected to verify a deduction, exempt income, a high-value transaction, a mismatch with information available to the department, or another issue identified for examination. The scope can be broad or confined to specified issues, depending on the communication.
How the process normally unfolds
- Section 143(2) notice: Check the assessment year, issue date and service details. The department’s current deadline table states that this notice is generally to be served within three months from the end of the financial year in which the return was furnished.
- Information requests: The officer may issue questionnaires or electronic notices asking for explanations, invoices, bank statements, ledgers, confirmations, tax-audit schedules or other records.
- Taxpayer submissions: Answer each question in the order asked, attach indexed evidence and reconcile figures to the filed return and financial statements.
- Hearing and verification: The officer may seek clarification, conduct further verification or obtain information from third parties.
- Order under section 143(3): The assessment records the income determined, tax payable or refund due, and any adjustments accepted or made.
What scrutiny does not mean
- It is not automatically a reopening of an old completed assessment.
- It does not use the section 148A show-cause and section 148 notice sequence.
- It does not create the special ₹50 lakh extended look-back route that applies to reassessment.
- Ignoring a notice is risky: the officer may complete the assessment using the information available, and later explanations can become harder to establish.
What reassessment does
Why the department reopens a case
Reassessment is an income-escaping assessment under section 147. It is used when information suggests that income chargeable to tax escaped assessment for an earlier year. Examples can include a transaction reported by another person, an information statement that does not match the return, omitted receipts, an unreported asset or a deduction that appears unsupported. The existence of information is not the same as a final finding; the statutory process gives the taxpayer an opportunity to respond before the officer decides whether to issue the reassessment notice.
The two-stage notice sequence
- Section 148A show-cause notice: The officer must provide the information suggesting escaped income and an opportunity to be heard. The response period stated in the statute is not less than seven days and not more than thirty days from the date the notice is issued, subject to extension.
- Section 148A order: After considering the reply, the officer decides whether it is a fit case to proceed. The order should deal with the taxpayer’s explanation and the material relied upon.
- Section 148 notice, if the officer proceeds: The notice is accompanied by the section 148A order. It requires the taxpayer to furnish a return for the relevant year within the period specified, which cannot exceed three months from the end of the month in which the notice is issued.
- Reassessment proceedings: The officer examines the escaped-income issue and any other material lawfully considered in the resulting assessment.
A section 148A notice is therefore not the same as a final reassessment. It is the pre-notice opportunity to challenge the proposed reopening. A section 148 notice means the officer has decided to proceed after that stage.
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Deadlines and how to calculate them
Scrutiny notice deadline
For the current old-Act framework, the department’s published table states that a section 143(2) notice is generally to be served within three months from the end of the financial year in which the return is furnished. The relevant event is the financial year of furnishing the return, not simply the assessment year printed on the return.
For example, if a return is furnished during financial year 2024-25, the three-month period is measured from the end of that financial year. Confirm the actual filing date, the return type, whether a revised return was furnished and which return the notice identifies before applying the rule.
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Completion of scrutiny
For assessment years beginning with AY 2022-23, the department’s current table gives a general completion period of 12 months from the end of the relevant assessment year. This is the outer framework, not a promise that every case will remain open for the full period. The order can be issued earlier, and statutory exclusions or special proceedings can affect the calculation.
Reassessment look-back limits
Section 149’s amended framework has two principal routes. The ordinary route permits the section 148A stage generally up to three years from the end of the relevant assessment year. The extended route can reach five years only when the statutory evidence and other conditions are satisfied and the escaped income amounts to, or is likely to amount to, ₹50 lakh or more.
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The ₹50 lakh figure is a threshold for the extended route; it is not a general minimum for every reassessment. The department must still meet the other statutory requirements and rely on evidence that supports the alleged escaped income. A notice outside the ordinary period is not valid merely because the officer labels it an extended case.
Time for the section 148 notice
On the ordinary route, the section 148 notice generally must be issued within three years and three months from the end of the relevant assessment year. Where the extended ₹50 lakh route applies, the corresponding outer period is generally five years and three months. The section 148A step must fit within its own applicable limit; the later notice cannot be used to bypass an expired pre-notice period.
Completion after section 148 service
The general completion rule is 12 months from the end of the financial year in which the section 148 notice was served. The service date matters, so retain the electronic delivery record, portal timestamp, email header and any physical-service evidence. A notice issued on one date but served on another may require separate analysis.
Return deadline after section 148
The section 148 notice specifies the time for filing the reassessment return. That period cannot exceed three months from the end of the month in which the notice is issued. Read the notice for the exact due date and file through the prescribed channel; do not assume that the original return automatically satisfies the new requirement.
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Assessment year, tax year and the 1 April 2026 transition
Which law applies
The Income-tax Act, 2025 reassessment provisions apply to Tax Year 2026-27 and subsequent tax years, according to the official transition FAQ. For a tax year beginning before 1 April 2026, the old Act provisions apply. Proceedings relating to earlier assessment years may continue under the old Act after 1 April 2026 where the transition provisions preserve them.
Why the label matters
Older communications usually identify an assessment year, while the new framework uses tax-year terminology. Do not convert one label into the other by guesswork. Match the year shown in the notice to the return, books and transaction period, then determine whether that period began before or after 1 April 2026.
Questions to ask when a notice arrives after the transition date
- Does the communication name an assessment year under the old Act or a tax year under the 2025 Act?
- When did the relevant tax year begin?
- Does the notice quote sections 143(2), 143(3), 148A or 148?
- Is the department relying on a preserved proceeding for an earlier year?
- Has the officer applied the correct limitation rule and any statutory exclusions?
How to identify the procedure from the notice
| Wording or section shown | Likely procedure | Immediate action |
|---|---|---|
| Section 143(2), scrutiny, or notice seeking verification of the filed return | Scrutiny assessment | Open the questionnaire, list every requested item and prepare a reconciled response. |
| Section 148A, show cause, information suggesting escaped income | Pre-reassessment stage | Calendar the response period, download the relied-upon information and answer the proposed basis point by point. |
| Section 148, accompanied by a section 148A order | Reassessment initiated | File the required return within the stated limit and preserve the order, notice and service proof. |
| Only an informal message, phone call or unexplained portal alert | Unclear | Verify the communication in the official e-filing account and request clarification before treating it as a statutory notice. |
Step-by-step response checklist
- Secure the record: Download the notice, annexures, section 148A information, order, delivery record and every subsequent communication. Save the files with dates and do not rely on a portal view that may later change.
- Identify the legal route: Record the section quoted, the relevant assessment year or tax year, the issue date, the service date and the authority that issued it.
- Build a deadline worksheet: Calculate the applicable outer period, note the date printed by the department and list any possible exclusion, stay, appeal, search, transfer-pricing or court-related factor requiring advice.
- Reconstruct the filed position: Preserve the original and revised returns, computation, tax-audit report, books, bank statements, reconciliations, invoices, contracts, confirmations and evidence supporting deductions or exemptions.
- Answer the actual question: For scrutiny, map each document to the questionnaire item. For section 148A, explain why the information does or does not show escaped income and identify documentary support.
- Use a clear index: Number attachments, cross-reference ledger or return figures and explain differences rather than sending an unlabelled document bundle.
- File through the required channel: Check the portal acknowledgement, digital signature or verification requirement and retain the submission receipt.
- Monitor follow-up: A submission is not the end of the matter. Watch for a hearing notice, additional questionnaire, section 148A order, section 148 notice or assessment order.
Common mistakes and how to avoid them
Confusing a 143(2) notice with a 148A notice
The two notices have different triggers and response strategies. A scrutiny reply should defend the filed return against the questions asked. A 148A reply must also challenge the legal and factual basis for treating income as escaped assessment.
Counting from the wrong date
Taxpayers often count from the date they open an email, the date printed on a PDF or the end of the calendar year. The governing rule may use the financial year, assessment year, issue date or service date. Record all of them and apply the wording of the relevant section.
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Ignoring the seven-to-thirty-day requirement
For a section 148A notice, check that the response period is within the statutory range unless an extension has been granted. If the notice gives too little time, seek an extension promptly and preserve the request and proof of submission rather than waiting until the deadline passes.
Assuming the ₹50 lakh route applies automatically
The extended period requires the statutory evidence and conditions in addition to the ₹50 lakh amount, or a likelihood that the escaped income reaches that amount. Ask what evidence the notice identifies and how the officer computed the alleged figure.
Submitting explanations without reconciliation
A narrative that does not tie back to the return, books and third-party information can create new questions. Use schedules that reconcile gross receipts, turnover, bank credits, investments, loans, deductions and taxes paid.
Missing the transition issue
A notice received after 1 April 2026 may still concern an earlier assessment year governed by the old Act. Check the beginning of the relevant period and the transition provisions before applying new tax-year terminology or deadlines.
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Example: scrutiny notice
Assume a taxpayer furnished a return during financial year 2024-25. The three-month scrutiny-notice rule is measured from the end of that financial year. The taxpayer should verify the furnishing date, the assessment year named in the notice and the portal service record before deciding whether service was timely.
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Example: ordinary reassessment route
Assume the relevant assessment year ended before the extended period is available and the information does not meet the ₹50 lakh route. The officer must fit the section 148A process within the ordinary three-year look-back and the subsequent section 148 notice within the corresponding three-years-and-three-months window. The taxpayer should calculate from the end of the relevant assessment year, not from the date the information was discovered.
Example: extended reassessment route
Assume the notice identifies evidence supporting escaped income of at least ₹50 lakh and the other statutory conditions are met. The possible section 148A period extends to five years and the section 148 period to five years and three months. The taxpayer can still dispute the evidence, the computation, the statutory conditions or the date calculation.
Example: response period
If a section 148A notice is issued on a particular date, count the period stated in that notice and verify that it is at least seven days and no more than thirty days, unless the officer grants an extension. For a later section 148 notice, calculate the return deadline by reference to the end of the month in which that notice was issued.
When professional advice is especially important
- The notice relies on exclusions, search or survey proceedings, transfer-pricing references, an appeal, a court order or several overlapping communications.
- The department invokes the five-year route and the alleged escaped income is close to the ₹50 lakh threshold.
- The relevant year crosses the 1 April 2026 transition and the notice uses unfamiliar tax-year terminology.
- The issue concerns property, foreign assets, related-party transactions, capital gains, business restructuring or records that are no longer complete.
- The section 148A response period appears defective, the relied-upon information is missing, or the officer’s order does not address your explanation.
- A reassessment order, demand notice, penalty notice or appeal deadline has already been issued.
A professional can test jurisdiction, limitation, service, the adequacy of the information, the ₹50 lakh computation and the merits of the underlying tax adjustment. Keep filing and evidence deadlines running while that review takes place unless a valid extension is recorded.
Practical decision rule
Start with the section number, not the subject line. Section 143(2) usually means scrutiny of a filed return. Section 148A means the department is proposing reassessment and must first hear you. Section 148 means the officer has moved to the reassessment stage. Then identify the relevant year, calculate the applicable window, preserve service evidence and respond to every factual point with a document-backed reconciliation.
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