ITR
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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.
Sec 270(2), Income-tax Act 2025 (old Sec 143(1)(a)); Sec 270(1), Income-tax Act 2025 (old Sec 143(1))
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.
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