INCOME TAX NOTICE LAST DATE AY 2025-26

The last date for the Income Tax Department to issue an official scrutiny notice for Assessment Year (AY) 2025-26 under Section 143(2) is 30 June 2026.

Because the Income Tax Department follows different deadlines depending on the type of notice or intimation issued, the timelines for AY 2025-26 are structured as follows:

• Scrutiny Notice under Section 143(2): 30 June 2026.
  • Rule: The notice must be issued within 3 months from the end of the financial year in which you filed your income tax return (ITR). If you filed your return anytime during FY 2025-26, the department loses its legal right to pick your return for routine scrutiny after this date.
• Summary Processing Intimation under Section 143(1): 31 December 2026.
  • Rule: If you filed your ITR within the standard timeline up to December 2025, the automated processing intimation (determining tax refund or demand) must be generated within 9 months from the end of that financial year.
• Defective Return Notice under Section 139(9): 31 December 2026.
  • Rule: Mismatches or defects in filing must be flagged within the same 9-month timeframe from the end of the financial year of filing.
• Reassessment Notice under Section 148 / 280: 31 March 2029 to 31 March 2031.
  • Rule: For income that has completely escaped assessment, standard cases (under ₹50 Lakh) can be reopened up to 3 years from the end of the assessment year. Serious tax evasion cases (₹50 Lakh or more) can be reopened up to 5 years from the end of the assessment year under the relevant provisions.

If you received a notice or are awaiting communication regarding your AY 2025-26 return (which covers income earned in Financial Year 2024-25), track these milestones: