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Section 280 — Issue of notice where income has escaped assessment: its source in the Income-tax Act, 1961
Section 280 (Issue of notice where income has escaped assessment) of the Income-tax Act, 2025 corresponds to Section 148 (Issue of notice where income has escaped assessment) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 148 — 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 280 of the Income-tax Act, 2025 a new provision?
No — it derives from Section 148 of the Income-tax Act, 1961.
What does Section 280 of the Income-tax Act, 2025 deal with?
Section 280 — "Issue of notice where income has escaped assessment", under CHAPTER XVI - Procedure for assessment of the Income-tax Act, 2025.
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same chapter · chapter xvi - procedure for assessment · income-tax act, 2025
- Section 276 — Method of accounting
- Section 277 — Method of accounting in certain cases
- Section 278 — Taxability of certain income
- Section 279 — Income escaping assessment
- Section 281 — Procedure before issuance of notice under section 280
- Section 282 — Time limit for notices under sections 280 and 281
- Section 283 — Provision for cases where assessment is in pursuance of an order on appeal, etc.
- Section 284 — Sanction for issue of notice
frequently looked up · income-tax act, 2025
§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536