“Notices” in Income Tax
Appeal Memo to ITAT (Form 36) — Drafting Guide and Template
Draft reply for appeal to Income Tax Appellate Tribunal against CIT(A) order. Template with compliance notes. Illustrative only.
Application for Stay of Tax Demand — Template
Draft reply for stay of outstanding tax demand pending appeal. Template with compliance notes. Illustrative only.
Petition to PCIT for Revision Under Section 264 — Template
Draft reply for revision of order in favor of assessee under Section 264. Template with compliance notes. Illustrative only.
Written Submission Before CIT(A) — Template
Draft reply for detailed written submission for CIT(A) hearing. Template with compliance notes. Illustrative only.
Rule 218 of the Income-tax Rules, 2026: Time and Mode of Payment of TDS and TCS to the Government Account
Non-Government deductors and collectors pay on or before seven days from the end of the month of deduction, except that tax for March is paid by 30 April (sub-rule (2)). For the items in sub-rule (3), payment is within thirty days from the end of the month in which the deduction is made...
Reply to Notice Under Section 142(1) — Draft Template
Draft reply for notice under Section 142(1) requiring information/documents before assessment. Template with compliance notes. Illustrative only.
Authorized Representative Letter for IT Proceedings -- Draft
Complete guide to authorized representative under Income Tax Act. Computation, examples, old vs new regime, latest Finance Act changes. Updated March 2026.
Penalty for Not Filing Tax Audit Report — 271B and 446
The penalty for not filing a tax audit report is 0.5% of turnover or gross receipts, or Rs 1,50,000, whichever is less — section 271B for AY 2026-27 and section 446 from tax year 2026-27. Section 273B removes it where reasonable cause is proved, and the onus is on the assessee.
Reply to Scrutiny Notice Under Section 143(2) — Draft Template
Draft reply for scrutiny notice under Section 143(2) selecting the case for detailed examination. Template with compliance notes. Illustrative only.
Section 144B IT Act 1961 — Faceless Assessment Scheme
Section 144B faceless assessment under Section 144B, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Income-tax Act 2025 Chapter XVI — Procedure for Assessment (Sections 268–301)
Complete section-by-section mapping of Chapter XVI (sections 268–301) of the Income-tax Act, 2025 to the Income-tax Act, 1961, with what changed and why.
Sections 147-148 IT Act 1961 — Income Escaping Assessment (Reassessment)
Section 147 reassessment under Section 147-148, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Application for Stay of Demand — Template
Draft reply for stay of tax demand during appeal pendency. Template with compliance notes. Illustrative only.
Response to Faceless Assessment Notice — Template and Tips
Draft reply for notice under faceless assessment scheme requiring information/documents. Template with compliance notes. Illustrative only.
Form No. 100 under the Income-tax Rules, 2026: the audit report under section 268(5) by the accountant nominated on the direction of the Assessing Officer, and its statement of particulars
Rule 171(1) says the report of audit required to be furnished under section 268(5)(i) "shall be in Form No. 100". The time for the report is fixed by the section, not the rule: the Assessing Officer specifies the period, which can be extended, but in all not more than six months from the end of the...
Application for TDS Refund — Process Guide
Draft reply for claiming refund of excess TDS deducted. Template with compliance notes. Illustrative only.
Reply to Defective Return Notice — Template
Draft reply for notice for defective return under Section 139(9). Template with compliance notes. Illustrative only.
Section 536 of the Income-tax Act, 2025: repeal of the 1961 Act and savings for proceedings
Section 536(1) repeals the Income-tax Act, 1961. Subject to sub-section (4), the repeal does not affect earlier operation, orders or rights and liabilities. The repealed Act continues to apply to proceedings pending on the commencement of this Act and to proceedings begun on or after 1 April 2026...
Reply to Demand Notice Under Section 156 — Draft Template
Draft reply for demand notice under Section 156 for additional tax payment. Template with compliance notes. Illustrative only.
Rule 219 of the Income-tax Rules, 2026: Quarterly Statements of Deduction or Collection of Tax at Source
The quarterly statement is in Form 138, 140, 143 or 144 depending on the section, and is due on 31 July, 31 October, 31 January and, for the March quarter, 31 May of the following year. Under sub-rule (5), a challan-cum-statement in Form 141 is furnished within thirty days from the end of the month...
Sections 147 and 148 in the New Income-tax Act 2025 — Now Sections 279 to 284
Reassessment notices are among the most litigated documents in Indian tax. Under the Income-tax Act, 2025 the whole reassessment block moves from sections 147 to 152 into sections 279 to 285.
Consequences of Not Filing ITR
Not filing your income-tax return on time (or at all) has several consequences. Here is what happens.
Income-tax Act 2025 Chapter XXIII — Miscellaneous (Sections 499–536)
Complete section-by-section mapping of Chapter XXIII (sections 499–536) of the Income-tax Act, 2025 to the Income-tax Act, 1961, with what changed and why.
Section Mapping: Old Income-tax Act 1961 to New Act 2025 (Cheat Sheet)
A practical cheat sheet mapping the most-used sections of the Income-tax Act, 1961 to their successor provisions under the Income-tax Act, 2025.