Answer

1. F

   Facts

   Under the Income-tax Act 2025, income escaping assessment is in Sec 279, the notice in Sec 280 and the show cause in Sec 281. These apply to tax year 2026-27 onwards. Notices for older years can still cite Sec 147, 148 and 148A of the 1961 Act.

2. P

   Provisions and law

   • Sec 279, Income-tax Act 2025 (old Sec 147)If income chargeable to tax has escaped assessment, the officer may assess or reassess it
   • Sec 280, Income-tax Act 2025 (old Sec 148)Before reassessing, the officer issues a notice asking for a return for that year, with the Sec 148A order and approval
   • Sec 281, Income-tax Act 2025 (old Sec 148A)Before a Sec 148 notice, the officer must share the information, give a show cause notice and pass a reasoned order
   • Sec 282, Income-tax Act 2025 (old Sec 149)Time limit: Sec 148A notice within 3 years from the end of the assessment year, up to 5 years only if escaped income is ₹50 lakh or more
3. A

   Analysis

   The mapping links old Sec 147, 148, 148A and 149 to Sec 279, 280, 281 and 282 of the 2025 Act. The process, information first, show cause and order, then notice, stays similar, but check the exact time limits in Sec 282 when a notice arrives. For FY 2025-26 and earlier, the 1961 Act continues, as the e-Filing FAQ confirms. Keep records for at least five years after the end of each tax year.

4. C

   Conclusion

   1. 1Check which year the notice is about.
   2. 2For tax year 2026-27 onwards, expect Sec 279 to 282.
   3. 3Check the time limit in Sec 282 for that year.
   4. 4Reply with evidence in the same way.

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