Daily Archives: April 2, 2026

Section 285 Income Tax Act 2025 Other provisions.  285.  (1) In an assessment, reassessment or recomputation made under section 279, the tax shall be chargeable at the rate or rates at which it would have been charged had the income not escaped assessment. (2) The proceedings initiated under section 279 shall be dropped on a claim made by… Read More »

Section 283 Income Tax Act 2025 Provision for cases where assessment is in pursuance of an order on appeal, etc.  283. (1) Irrespective of anything contained in section 282, the notice under section 280 may be issued at any time for the purpose of making an assessment or reassessment or recomputation in consequence of or to give effect to—… Read More »

Section 282 Income Tax Act 2025 Time limit for notices under sections 280 and 281.  282.  (1) No notice under section 280 shall be issued for the relevant tax year,— (a) if four years and three months have elapsed from the end of the relevant tax year, unless the case falls under clause (b); (b) if four years and three… Read More »

Section 281 Income Tax Act 2025 Procedure before issuance of notice under section 280. 281.  (1) Where the Assessing Officer has information which suggests that income chargeable to tax has escaped assessment in the case of an assessee for the relevant tax year, he shall, before issuing any notice under section 280 provide an opportunity of being heard… Read More »