Reassessment Under Income-tax Act, 2025: Sections 279 to 286 Guide
A taxpayer guide to reassessment under the Income-tax Act, 2025, including notices, information review, timelines, and response preparation.
This guide is written for Indian taxpayers, founders, finance teams, and return filers adjusting to the Income-tax Act, 2025 and Finance Act 2025 changes. It is an educational readiness note, not a promise of tax outcome, refund speed, or notice avoidance. Always match the position with the official portal, notified forms, and the taxpayer's own documents.
What changed
Reassessment is not a generic notice category. The taxpayer must identify the year, notice section, alleged information, response deadline, and evidence trail.
| Point | Practical meaning |
|---|---|
| 1 | Reassessment response should start with notice identification and timeline. |
| 2 | Information relied on by the department should be matched to records. |
| 3 | Old-period reassessment needs careful law and year tagging. |
Why it matters now
The transition creates a year-selection problem. AY 2026-27 return work, Tax Year 2026-27 current compliance, old notices, and new forms can appear together in the same month. A clean file should show the period, law reference, portal form, payment or return type, and supporting evidence.
Practical example
If a notice refers to unexplained bank credits, prepare bank statements, source documents, prior return schedules, and a response note before submitting anything.
Records to keep
- Notice copy
- Information details
- Return acknowledgement
- Bank and transaction proof
- Response filed
Step-by-step checklist
- Identify whether reassessment notice response affects AY 2026-27 filing, Tax Year 2026-27 compliance, or both.
- Read the official source and map the rule to your income head, taxpayer type, and dates.
- Collect source records, computation notes, challans, statements, and declarations before filing or payment.
- Check whether the position changes the ITR form, schedule, tax payment, TDS/TCS, or disclosure route.
- Preserve the final return, acknowledgement, e-verification proof, and supporting working papers.
Official sources
| Reference | Link |
|---|---|
| Income Tax Department - Reassessment under 2025 Act | Open source |
| Income Tax Department - Income-tax Act, 2025 PDF | Open source |
| Income Tax Department - New Act transition FAQs | Open source |
Common mistakes to avoid
- Using a familiar old form number without checking the current official form.
- Mixing AY 2026-27 filing records with Tax Year 2026-27 payment or TDS records.
- Treating a headline slab, rebate, or threshold as the final computation.
- Filing or paying before reconciling AIS, Form 26AS, challans, books, and certificates.
- Not preserving the official source and computation note used for the decision.
How MyeCA helps
MyeCA helps taxpayers and businesses organize records, compare filing routes, prepare document checklists, review tax-credit mismatches, and decide when a CA-led review is useful before filing or responding.
Final checklist
Confirm the year, read the official source, collect supporting records, prepare a short computation note, check the return or payment route, and preserve acknowledgement proof after submission.