New Section for Notices in Income Tax Act 2025
Section 171(2): Notice requiring a person who has entered into an international or specified domestic transaction to furnish information or documents during any proceeding.
Section 175(7): Notice in writing to require a person to provide details of securities to discover whether income-tax has been borne in respect of interest on those securities.
Section 259(1): Notice issued by a prescribed income-tax authority requiring a person to furnish information useful for, or relevant to, any inquiry or proceeding.
Section 268(1): Notice for inquiry before assessment, requiring a person to furnish a return of income, produce accounts or documents, or furnish specific information and statements of assets and liabilities.
Section 270(8): Notice requiring the assessee to attend the office of the Assessing Officer or to produce evidence in support of the return of income furnished.
Section 271(2): Notice to show cause why a best judgment assessment should not be completed in cases where the assessee fails to furnish a return, fails to comply with a section 268(1) notice, or fails to comply with a section 270(8) notice.
Section 274(2)(a): Notice to the assessee setting out reasons to declare an arrangement as an impermissible avoidance arrangement, giving them an opportunity to submit objections.
Section 280: Notice to furnish a return of income where income has escaped assessment.
Section 281: Notice to show cause why a notice under section 280 should not be issued for income escaping assessment.
Section 282: Provides the time limits for issuing notices under sections 280 and 281.
Section 287(4): Notice of intention to make an amendment when an income-tax authority rectifies a mistake apparent from the record which enhances an assessment or reduces a refund.
Section 289: Notice of demand served upon the assessee specifying the sum payable when any tax, interest, penalty, fine, or other sum is due.
Section 290: Modified notice of demand served when the sum payable under an earlier notice is reduced due to an order from an Adjudicating Authority under the Insolvency and Bankruptcy Code.
Section 294(1)(a): Notice requiring a person to furnish a return of undisclosed income for a block period in cases where a search has been initiated or requisition made.
Section 317(4) & (5): Notice requiring an individual who is leaving India to furnish a return of income for the specified period prior to departure.
Section 320(3) & (6): Notice given by a person regarding the discontinuance of a business or profession, or a notice served by the Assessing Officer to assess the income of a discontinued business.
Section 501 to 504: General provisions covering the service of notices, authentication of notices, and service in special cases (such as when a family is disrupted, a firm is dissolved, or a business is discontinued).
Section 508(7): Notice requiring a person to furnish a statement of financial transaction or reportable account if they failed to do so within the specified time.
Section 511(7): Notice requiring an entity to produce information and documents to determine the accuracy of a report furnished by a reporting entity.