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— official CBDT correspondence
Section 148 — Issue of notice where income has escaped assessment: where it sits in the Income-tax Act, 2025
As per the official CBDT correspondence, Section 148 (Issue of notice where income has escaped assessment) of the Income-tax Act, 1961 corresponds to Section 280 (Issue of notice where income has escaped assessment) of the Income-tax Act, 2025.
corresponding provisions · income-tax act, 2025
- Section 280 — Issue of notice where income has escaped assessment
read both texts · §148 (1961) vs §280 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
frequently asked
Is Section 148 of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?
No — its subject matter continues in the Income-tax Act, 2025 as Section 280.
What does Section 148 of the Income-tax Act, 1961 deal with?
Section 148 — "Issue of notice where income has escaped assessment", under CHAPTER XIV - PROCEDURE FOR ASSESSMENT of the Income-tax Act, 1961.
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same chapter · chapter xiv - procedure for assessment · income-tax act, 1961
- Section 145 — Method of accounting
- Section 145A — Method of accounting in certain cases
- Section 145B — Taxability of certain income
- Section 147 — Income escaping assessment
- Section 148A — Procedure before issuance of notice under section 148
- Section 148B — Prior approval for assessment, reassessment or recomputation in certain cases
- Section 149 — Time limit for notices under sections 148 and 148A
- Section 150 — Provision for cases where assessment is in pursuance of an order on appeal, etc.
frequently looked up · income-tax act, 1961
§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281