Understand Section 148A notice , reassessment procedure, timelines, taxpayer rights, and response process under the Income Tax Act, 1961. Any notice issued under Section 148 after that date without following the procedure under Section 148A (i.e., without giving an opportunity to be heard) would be invalid and against the provisions of the Income Tax Act. Explore the latest guidelines for issuing notice under Section 148 of the Income Tax Act, 1961. Understand key procedures, amendments, and compliance requirements.
