Issue of notice
[Section-280 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 280(1) of Income Tax Act 2025
- 280(1)(a) Before making the assessment, reassessment or recomputation under section 279, the Assessing Officer shall, subject to the provisions of section 281, issue a notice to the assessee, along with a copy of the order passed under section 281(3).
- 280(1)(b) the notice referred to in clause (a) shall require the assessee to furnish, within such period as may be specified therein, a return of his income or income of any other person in respect of whom he is assessable under this Act during the relevant tax year; and.
- 280(1)(c) the period specified in the notice referred to in clause (a) shall not exceed three months from the end of the month in which such notice is issued.
Section 280(2) of Income Tax Act 2025
280(2) The return of income required under sub-section (1) shall be furnished in such form, verified in such manner and setting forth such other particulars, as prescribed, and the provisions of this Act shall apply accordingly, as if such return were a return required to be furnished under section 263.
Section 280(3) of Income Tax Act 2025
280(3) Any return of income required under sub-section (1), furnished after the expiry of the period specified in the notice under the said sub-section, shall not be deemed to be a return under section 263.
Section 280(4) of Income Tax Act 2025
280(4) No notice under this section shall be issued unless there is information with the Assessing Officer which suggests that the income chargeable to tax has escaped assessment in the case of the assessee for the relevant tax year.
Section 280(5) of Income Tax Act 2025
280(5) No notice under this section shall be issued without prior approval of the specified authority, where the Assessing Officer has received––
- (a) information under the scheme notified under section 260; or
- (b)directions from the Approving Panel under section 274(6); or
- (c)any finding or direction contained in an order passed by any authority, Tribunal or court in any proceeding under this Act by way of appeal, reference or revision or by a Court in any proceeding under any other law.
Section 280(6) of Income Tax Act 2025
280(6) For the purposes of this section and section 281, the information with the Assessing Officer which suggests that the income chargeable to tax has escaped assessment means—
- (a)any information in the case of the assessee for the relevant tax year as per the risk management strategy formulated by the Board from time to time;
- (b)any audit objection to the effect that the assessment in the case of the assessee for the relevant tax year has not been made as per this Act;
- (c)any information received under an agreement referred to in section 159 of this Act;
- (d)any information made available to the Assessing Officer under the scheme notified under section 260;
- (e)any information which requires action in consequence of the order of a Tribunal or a Court;
- (f)any information in the case of the assessee emanating from the survey conducted under section 253, other than under sub-section (4) of the said section;
- (g)any directions in the case of the assessee given by the Approving Panel under section 274(6);
- (h)any finding or direction contained in an order passed by any authority, Tribunal or court in any proceeding under this Act by way of appeal, reference or revision, or by a Court in any proceeding under any other law.
FAQs on Section 280 of Income Tax Act 2025
When is a notice required to be issued under Section 280(1)?
A notice must be issued before making an assessment, reassessment, or recomputation under Section 279, subject to the provisions of Section 281.
What must be included in the notice under Section 280(1)?
The notice must include a copy of the order passed under Section 281(3) and must require the assessee to furnish a return of income within the period specified.
What is the maximum period allowed for furnishing the return in the notice?
The notice must specify a period not exceeding three months from the end of the month in which the notice is issued.
In what form should the return be furnished under Section 280(2)?
The return must be furnished in the prescribed form, verified as required, and with the necessary particulars, as if it were a return under Section 263.
What is the consequence of furnishing the return after the specified period?
A return furnished after the expiry of the specified period will not be deemed a return under Section 263.
Can a notice be issued without information of escaped income?
No, a notice cannot be issued unless the Assessing Officer has information suggesting that income chargeable to tax has escaped assessment.
Is prior approval required before issuing a notice under Section 280?
Yes, prior approval of the specified authority is required if the Assessing Officer has received certain types of information or directions listed in Section 280(5).
What types of information justify issuing a notice under Section 280?
Information includes items such as: risk management triggers, audit objections, data from international agreements (Section 159), data from schemes notified under Section 260, court or Tribunal directions, survey findings under Section 253 (except sub-section 4), and findings in other legal orders.
What is the role of the Approving Panel under this section?
Directions from the Approving Panel under Section 274(6) may form the basis for issuing a notice under Section 280, subject to specified approval.
Does information from a court proceeding under another law qualify as valid information?
Yes, if a court order under any other law contains a finding or direction relevant to the assessee, it can be considered valid information for issuing notice.
What is the legal status of a return furnished late under this section?
A late return under Section 280(1) is not recognized as a return under Section 263 and therefore may not have the same legal consequences or rights attached.
Is a notice under Section 280 mandatory for reassessment?
Yes, it is a mandatory prerequisite before initiating reassessment under Section 279, provided all conditions of Section 280 are fulfilled.
Can information from a tax survey be used to justify notice under this section?
Yes, except for surveys under Section 253(4), such information can justify issuing a notice under Section 280.
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