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— official CBDT correspondence

Section 281 — Procedure before issuance of notice under section 280: its source in the Income-tax Act, 1961

Section 281 (Procedure before issuance of notice under section 280) of the Income-tax Act, 2025 corresponds to Section 148A (Procedure before issuance of notice under section 148) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

  • Section 148A — Procedure before issuance of notice under section 148

read both texts · §148A (1961) vs §281 (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 281 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 148A of the Income-tax Act, 1961.

What does Section 281 of the Income-tax Act, 2025 deal with?

Section 281 — "Procedure before issuance of notice under section 280", 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 277 — Method of accounting in certain cases
  • Section 278 — Taxability of certain income
  • Section 279 — Income escaping assessment
  • Section 280 — Issue of notice where income has escaped assessment
  • 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
  • Section 285 — Other provisions

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