Section 280 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 280 is the notice section for reassessment. Before the Assessing Officer assesses, reassesses or recomputes under section 279, he must issue a notice requiring a return of income, and he must have information that suggests income has escaped assessment. This article explains the section as per the Income-tax Act, 2025 as amended by the Finance Act, 2026; later amendments, rules and notifications should be checked separately.
Section 280(1) requires a notice with a copy of the order under section 281(3), calling for a return of income within the period stated in the notice. Under section 280(1)(c), as substituted by the Finance Act, 2026, that period must be not less than thirty days from the date of the notice and not more than three months from the end of the month in which the notice is issued. No notice may issue unless the officer has information suggesting escape of income (sub-section (4)), and prior approval is needed in the cases of sub-section (5).
Section 280(1): the notice and its period
Section 280(1) sets three requirements, all "before making the assessment, reassessment or recomputation under section 279" and "subject to the provisions of section 281".
| Clause | What it requires |
|---|---|
| (a) | A notice to the assessee, along with a copy of the order passed under section 281(3) |
| (b) | The notice must require a return of income, or of the income of any other person in respect of whom the assessee is assessable under the Act, for the relevant tax year, within the period specified in the notice |
| (c) | The period specified shall not be less than thirty days from the date of the notice but shall not exceed three months from the end of the month in which the notice is issued |
The clause (c) described above was substituted by the Finance Act, 2026, w.e.f. 1-4-2026. The footnote prints the wording it replaced: the clause earlier carried only the upper limit of three months, with no minimum period. The section as it now stands has both.
The "relevant tax year" is the expression introduced in section 279(1); read our article on section 279 first if the term is new to you.
Section 280(2) and (3): the return called for
Sub-section (2) says the return is to be furnished "in such form, verified in such manner and setting forth such other particulars, as may be prescribed". The detail is left to the Income-tax Rules, 2026; see our rule-wise guides. The provisions of the Act then apply "as if such return were a return required to be furnished under section 263".
Sub-section (3) deals with lateness. A return furnished after the expiry of the period specified in the notice "shall not be deemed to be a return under section 263". The consequence is spelled out only by that sentence; the Act prints nothing more in this sub-section. For the ordinary return provisions read section 263.
If you have received such a notice and want help preparing the return it calls for, see our income tax return filing page.
Section 280(4): information must exist
"No notice under this section shall be issued unless there is information with the Assessing Officer which suggests that the income chargeable to tax has escaped assessment in the case of the assessee for the relevant tax year."
This is the threshold. A notice without such information falls outside the sub-section.
Section 280(5): prior approval
Sub-section (5) bars a notice "without prior approval of the specified authority" where the Assessing Officer has received one of three things:
- (a) information under the scheme notified under section 260;
- (b) directions from the Approving Panel under section 274(6); or
- (c) any finding or direction contained in an order passed by any authority, Tribunal or court in any proceeding under the Act by way of appeal, reference or revision, or by a Court in any proceeding under any other law.
The Act uses the term "specified authority" without naming the person in this sub-section, and the scheme under section 260 is notified separately; what has been notified is not in the text consulted. Read our notes on sections 259 to 261 and section 274.
Section 280(6): what counts as "information"
For the purposes of sections 280 and 281, information that suggests income has escaped assessment means:
| Clause | Source of the information |
|---|---|
| (a) | Any information for the relevant tax year as per the risk management strategy formulated by the Board from time to time |
| (b) | Any audit objection that the assessment for the relevant tax year has not been made as per the Act |
| (c) | Any information received under an agreement referred to in section 159 |
| (d) | Any information made available under the scheme notified under section 260 |
| (e) | Any information which requires action in consequence of the order of a Tribunal or a Court |
| (f) | Any information emanating from a survey conducted under section 253, other than under sub-section (4) of that section |
| (g) | Any directions given by the Approving Panel under section 274(6) |
| (h) | Any finding or direction in an order passed by any authority, Tribunal or court in any proceeding under the Act by way of appeal, reference or revision, or by a Court in any proceeding under any other law |
Clauses (c), (d), (f) and (g) refer to other provisions; see section 159 and section 253.
Worked example
Meera Exports, an invented company, is sent a notice on 10 June 2027 (a date assumed for illustration) under section 280(1) together with a copy of the section 281(3) order.
- Minimum period under clause (c): not less than thirty days from the date of the notice, that is, not before 10 July 2027.
- Maximum period under clause (c): not more than three months from the end of the month in which the notice is issued. The notice is issued in June, so the month ends on 30 June 2027 and three months from that date is 30 September 2027.
- The return of income called for must therefore be required by a date falling between 10 July 2027 and 30 September 2027, as the notice states.
- If Meera Exports files its return on 5 October 2027, that is after the period specified in the notice, so under section 280(3) it is not deemed to be a return under section 263.
The dates are invented; the Act prints only the thirty-day and three-month periods.
Common mistakes
- Treating the three-month limit as running from the date of the notice. The Act counts it from the end of the month in which the notice is issued.
- Ignoring the thirty-day minimum introduced by the Finance Act, 2026.
- Assuming a late return is as good as a timely one. Section 280(3) says it is not deemed to be a return under section 263.
- Overlooking that the officer must have information of one of the kinds in sub-section (6) before issuing the notice.
Need help with a notice?
A section 280 notice sets a clock, and the clock is short. Our team can read the notice against the section and help with the next step through our legal dispute resolution service.
Key takeaways
- Section 280(1) requires a notice, with a copy of the section 281(3) order, calling for a return.
- The period is at least thirty days and at most three months from the end of the month of issue (substituted by the Finance Act, 2026, w.e.f. 1-4-2026).
- No notice without information that suggests escape of income, and prior approval in the three cases of sub-section (5).
- A return filed after the period in the notice is not deemed to be a return under section 263.
Read next
- Section 279: income escaping assessment
- Section 281: show cause before a reassessment notice
- Section 282: reassessment time limits
- Section 287: rectification of mistake
- Section 289: notice of demand
Disclaimer: Based on the Income-tax Act, 2025 (30 of 2025) as amended by the Finance Act, 2026, as consulted on 2 October 2026. It explains the words of the Act only; the Income-tax Rules, 2026, notifications, circulars, later amendments and the way the tax authorities and courts apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.