Answer

1. F

   Facts

   Yes. The Income-tax Act 2025 keeps the same idea of processing returns with a chance to reply before an adjustment. For tax year 2026-27 onwards the notice will cite Sec 270 of the 2025 Act. Notices for FY 2025-26 and earlier continue to cite Sec 143(1)(a) of the 1961 Act.

2. P

   Provisions and law

   • Sec 270(2), Income-tax Act 2025 (old Sec 143(1)(a))CPC can adjust the return for listed reasons, but must first tell you and consider a reply given within 30 days
   • Sec 270(1), Income-tax Act 2025 (old Sec 143(1))The return is processed and an intimation shows the tax, interest, refund or demand worked out
3. A

   Analysis

   The e-Filing FAQ on the new Act says income of years before 1 April 2026 stays under the 1961 Act, including notices issued later. For returns of tax year 2026-27, filed in 2027, processing will be under Sec 270(1) of the Income-tax Act 2025 (old Sec 143(1)), with the opportunity to reply in Sec 270(2) (old Sec 143(1)(a)). The practical steps on e-Proceedings are expected to stay the same. Keep AIS reconciled before filing to avoid such notices altogether.

4. C

   Conclusion

   1. 1Check the year on any notice to know which Act applies.
   2. 2For tax year 2026-27, expect references to Sec 270 of the 2025 Act.
   3. 3Reconcile AIS and Form 168 before filing next year's return.
   4. 4Respond through e-Proceedings in the same way.

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