The two stages.
| Stage | What you receive | What you do |
|---|---|---|
| 148A show-cause | Notice with the information the officer has | Reply explaining why the year should not be reopened |
| 148A order | Reasoned decision | Review it; challenge if wrong |
| 148 notice | Notice to file a return for the year | File the return within the time allowed |
| Reassessment | Notices and questions | Respond as in any assessment |
From 1 April 2026 the Income-tax Act, 2025 has renumbered these provisions. Notices for tax years before 2026-27 still refer to the Income-tax Act, 1961 sections, which is why this page uses them. We check which Act applies to your notice.
Replying to the show-cause.
- Check the time limitWhether the year can still be reopened.
- Read the informationWhat exactly the officer has, such as a property deal or deposit.
- Show it was disclosedIf it was already in your return.
- Explain the sourceFor deposits and purchases, show where the money came from.
- Non-resident statusShow income was outside Indian tax if you were non-resident.
- Ask for documentsIf the information is unclear, request the material relied on.
Filing the return after a 148 notice.
If the year is reopened, file the return within the time given, even if you believe no income escaped. You can file it under protest and request the reasons and material relied on. See Section 147 Income Escaping for the time limits and grounds to challenge.
Why clients trust us with notices.
We read the notice, the AIS and your return together before advising.
Deadlines tracked from the day you send us the notice.
What the notice means, what is at stake and what we recommend.
Most proceedings are handled online, so you never need to travel to India.
Replies and representation by Chartered Accountants.
A written scope and fee before we start.
148 notice help for clients across the UK.
We handle Indian income tax notices for NRIs, returning Indians and UK-owned businesses throughout the UK. Faceless proceedings are online, so it makes no difference where you live.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
Section 148 FAQs.
Received a 148 or 148A notice?
Send it to us straight away. We will check it and prepare a strong first reply.
This page is general guidance based on the Income-tax Act, 2025 and the rules and return forms as they stand. It is not legal or financial advice for your situation. Forms, eligibility and due dates can change each year, so please check with us before filing.