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1Clear out junk files and repair common Windows errors2Fix the driver behind crashes, sound loss and screen glitches3Repair Windows errors before they cause bigger problemsSave the complete notice and attachments, note its stated response date, and check which search or requisition and assessment years it refers to. Section 153C’s application depends on the case chronology and the material said to relate to you; the 2026 repeal-and-savings rules can also affect older proceedings. Have an Indian tax professional review the notice and record promptly, especially if a deadline is near.
What a Section 153C notice is asking about
Section 153C of the Income-tax Act, 1961 is headed “Assessment of income of any other person.” It addresses cases in which an Assessing Officer is satisfied that money, bullion, jewellery, another valuable article or thing, books, documents, or information found or requisitioned in connection with a search relates to a person other than the person referred to in Section 153A. The material is then handed to the Assessing Officer with jurisdiction over that other person, who may proceed under the applicable assessment framework if statutory conditions are met. The Income Tax Department’s current Section 153C text describes this framework.
The provision refers to assessment-year coverage that includes the six assessment years immediately preceding the assessment year relevant to the previous year of the search or requisition, along with relevant assessment year(s) under Section 153A. It also provides for the search-year assessment year in specified circumstances. The exact years depend on the statutory text applicable to the case and its history, so compare the years in your notice with the relevant dates and documents rather than assuming the range.
Check the dates that determine which law may apply
Start with the date the search under Section 132 was initiated or the requisition under Section 132A was made. The Income Tax Department’s current online Section 153C text says that Section 153C does not apply in relation to searches initiated or requisitions made on or after 1 April 2021. A notice bearing the section number alone does not establish which legal regime governs; the underlying date and procedural history matter.
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There is a further transition issue for notices received on or after 1 April 2026. The official Income-tax Act, 2025 text, as amended by the Finance Act 2026, repeals the 1961 Act but includes savings. It states that where a search was initiated or a requisition made before commencement, provisions of the repealed Act continue to apply to proceedings connected with that search or requisition. Whether a particular proceeding falls within that saving depends on its connection to the earlier search or requisition and the actual record.
What to check in the notice package
Keep the notice PDF and all attachments together with the email, envelope, portal message, or other record showing when and how it arrived. Also retain any earlier notices, replies, and orders concerning the matter. These details can help establish the procedural timeline.
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- Identity and authority: Confirm the taxpayer name and PAN, issuing authority, and the Assessing Officer identified in the notice. Note the document identification number (DIN).
- Years and legal basis: Record each assessment year and provision cited, then compare them with the search or requisition chronology.
- Stated request and date: List the information or documents requested and the due date written in the notice. The official materials do not establish a universal Section 153C response period.
- Connection to the search: Identify what seized or requisitioned material the notice says relates to you and any explanation of how it reached your jurisdictional Assessing Officer.
- Portal status: Check whether the proceeding is visible online and what response options and dates the portal currently displays.
How to submit a response
The Income Tax Department describes e-Proceedings as an electronic platform for conducting proceedings on the e-Filing portal. Its FAQ says registered users and authorized representatives can view notices, submit responses, and upload attachments. The stated route is Dashboard / Pending action / E-Proceeding. Follow the instructions shown for your particular proceeding.
The Department also offers a separate pre-login Comply to Notice facility for specified ITBA documents, including notices not linked to a PAN or TAN and certain Section 133(6) notices. Its FAQ requires the complete DIN. This limited facility should not be assumed to be the correct response route for every Section 153C notice; use the route stated in the notice or shown for the proceeding.
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Before submitting, organize evidence against each item requested. Depending on the questions raised, relevant records may include ledgers, bank statements, contracts, invoices, correspondence, and ownership documents, along with a clear explanation of what each record shows. This is a practical way to prepare, not a statutory checklist that applies to every notice.
Review the response and attachments carefully before filing. The e-Proceedings FAQ says a submitted response cannot be edited or withdrawn. Save a copy of the final submission, every attachment, and the portal acknowledgment, and retain any later correspondence.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Deadlines and attachment limits
Use the due date in your notice and the current status of the portal proceeding. The Department’s general notice time-limit page, which describes the Income-tax Act, 1961 as amended by the Finance Act 2026, does not state a Section 153C response deadline. The e-Proceedings FAQ says response availability can depend on the proceeding’s status and limitation date. Its 15-day period for a defective-return notice under Section 139(9) applies to that different notice type, not as a general Section 153C deadline.
If the stated date is close or the response option is unavailable, promptly contact the authority through the official channel and seek professional advice. For online e-Proceedings, the FAQ lists a maximum of 5 MB for each attachment, up to 10 attachments, and 50 MB total for a response. The separate Comply to Notice FAQ lists 5 MB per file and up to 10 files. Confirm the live portal limits before filing because they may change.
When to get case-specific advice
Ask a chartered accountant or Indian tax lawyer experienced in search assessments to review the complete record if the notice raises questions about the search date, governing statutory version, assessment years, jurisdiction, the connection between seized material and you, service, or a deadline. Those questions depend on the notice and procedural history; the section number by itself cannot establish whether a particular notice is valid or what objection, if any, is available.
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