Section mapping · Issue of notice where income has escaped assessment
Section 148 (ITA 1961) → 280 (ITA 2025)
Section 148 of the Income-tax Act, 1961 corresponds to section 280 of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: directConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 148 Issue of notice where income has escaped assessment | 280 Issue of notice where income has escaped assessment |
This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.
Related tools
No directly mapped tool is listed for this section yet.