Section 148A notice: reopening show-cause, reply and documents
When to reply
Within the time given in the notice. If it's too short to gather the documents, ask for more time on the portal before it runs out.
If it's missed
The officer decides without your reply, and a notice under section 148 can follow.
What to collect from the client
- 1
Documents for the information in the notice
Proof explaining the transaction the department mentions.
- 2
Bank statements for that year
Every account, full year.
- 3
What was the source of funds? question
Explain where the money for the transaction came from.
General guidance, not legal advice. Every notice is different: go by the section, dates and instructions in the notice itself. Check its DIN with the Authenticate notice/order service on the income tax portal. Section numbers here are from the Income-tax Act, 1961; the Income-tax Act, 2025, in force from 1 April 2026, numbers them differently, so a newer notice may cite another section.
Other income tax notices
Track this notice to its reply-by date
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