What reassessment is.
Reassessment lets the department assess income that escaped assessment in an earlier year. It must have information suggesting this, and it must follow the procedure before issuing a section 148 notice.
| Escaped income | Time limit for reopening |
|---|---|
| Below ₹50 lakh | 3 years from the end of the relevant year |
| ₹50 lakh or more, represented in assets, expenditure or entries | 5 years from the end of the relevant year |
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.
These limits apply to notices issued after the 2024 changes. Older cases may follow earlier rules. We check which applies.
The procedure.
Officer has information
Suggesting income escaped assessment.
Notice with the information
You are given the information and a chance to reply.
Decision on reopening
A reasoned order on whether it is a fit case.
Section 148 notice
If reopened, you are asked to file a return.
Reassessment
Then assessment, with the usual rights and remedies.
Grounds to challenge reopening.
- Time limitNotice issued after the allowed period.
- No real informationReopening based on suspicion, not information.
- Explained alreadyIncome already disclosed or explained.
- Below thresholdEscaped income below ₹50 lakh in a year beyond 3 years.
- Procedure not followedNo show-cause or no reasoned order.
- Wrong officerLack of jurisdiction or approval.
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.
Reassessment support 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 147 FAQs.
Is a past year being reopened?
Send us the notice. We will check the time limit and procedure, then respond.
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.