Sections 283-285 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.
Sections 279 to 282 set out how income that has escaped assessment is brought back into assessment. Sections 283 to 285 complete that scheme: section 283 allows a notice at any time to give effect to an order of an authority, Tribunal or Court, section 284 names the officers who sanction the notice, and section 285 deals with the rate of tax and with dropping the proceedings on the assessee's claim. This article reads them as per the Income-tax Act, 2025 (30 of 2025) as amended by the Finance Act, 2026.
Despite the time limits of section 282, a notice under section 280 may be issued at any time to give effect to a finding or direction of an authority, Tribunal or Court, or to directions of the Approving Panel, but within three months from the end of the quarter in which the certified copy of the order reaches the jurisdictional Principal Commissioner or Commissioner. The specified authority is an Additional or Joint Commissioner or Director. Tax is charged at the rate that would have applied had the income not escaped assessment.
Where these sections fit
Section 279 lets the Assessing Officer assess or reassess income that has escaped assessment, section 280 provides the notice, section 281 requires a show-cause step first, and section 282 sets the time limits. Our articles on section 279 and section 282 cover those. If you want to see where the earlier Act's provision on reassessment sits in the 2025 Act, read our mapping note on reassessment. For help with a reassessment notice you have received, see our legal dispute resolution service.
Section 283: assessment in pursuance of an order on appeal and similar orders
The heading is "Provision for cases where assessment is in pursuance of an order on appeal, etc." Section 283 is printed in square brackets, with a footnote stating that it was substituted by the Finance Act, 2026, with effect from 1 April 2026.
Sub-section (1): notice at any time
Irrespective of anything in section 282, the notice under section 280 may be issued at any time for the purpose of making an assessment, reassessment or recomputation in consequence of, or to give effect to:
- (a) any finding or direction contained in an order passed by any authority, Tribunal or Court in any proceeding under this Act or any other law; or
- (b) the directions issued by the Approving Panel under section 274(6).
The printing of clause (a) in the copy consulted shows a full stop after "authority" where a comma would be expected; it is read here as one list: authority, Tribunal or Court.
Sub-section (2): when sub-section (1) does not apply
Sub-section (1) shall not apply where the assessment, reassessment or recomputation relates to a tax year for which one could not have been made under the Act, due to its being time-barred, at the time when:
- (a) the order which was the subject-matter before any authority, Tribunal or Court was made; or
- (b) the proceedings relating to assessment, reassessment or recomputation under the Act (other than those which have culminated in an order), which were the subject-matter before the Court, were initiated; or
- (c) the reference from the jurisdictional Principal Commissioner or Commissioner is made to the Approving Panel under section 274(4).
In plain words, section 283 does not revive a year that was already time-barred when the relevant order, proceeding or reference came into being.
Sub-section (3): three months from the end of the quarter
For sub-section (1), the notice under section 280 shall be issued within three months from the end of the quarter in which the certified copy of the order of the authority or the Court, as the case may be, is received by the jurisdictional Principal Commissioner or Commissioner. The Act does not define "quarter" in this sub-section; check the Act's definitions before relying on a date.
Section 284: sanction for issue of notice
The specified authority for the purposes of sections 280 and 281 is the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director. The copy consulted prints a stray footnote mark ("46") after "281", which is dropped here. Sections 280(5) and 281(3) call for the prior approval of the specified authority, and this section says who that is.
Section 285: other provisions
Sub-section (1): rate of tax
In an assessment, reassessment or recomputation made under section 279, the tax is chargeable at the rate or rates at which it would have been charged had the income not escaped assessment. The section prints no rate; the rates are those in force for the tax year concerned.
Sub-section (2): proceedings dropped on the assessee's claim
The proceedings initiated under section 279 shall be dropped on a claim made by the assessee and on his showing that:
| Condition | Text |
|---|---|
| (a) | The assessee had been assessed on an amount not lower than what he would be rightly liable for, even if the income alleged to have escaped assessment had been taken into account, or the assessment or computation had been properly made; and |
| (b) | He has not impugned any part of the original assessment order for the relevant tax year under section 356 or 357 or 378. |
Both conditions must be shown. The burden is on the assessee, who has to make the claim and show the facts.
Sub-section (3): matters that stay closed
Where an assessee has made a claim under sub-section (2), he is not entitled to reopen matters concluded by an order under section 287 or 288 or 365(10) or 368 or 377. Our article on section 287 covers rectification, and our section 358 article is a guide to appeals.
A worked example
The names and amounts are assumed.
Part 1: section 283. Meridian Textiles Pvt Ltd succeeds in part before the Tribunal, which gives a direction on a disallowance for a tax year. The certified copy of the order is received by the jurisdictional Principal Commissioner on 18 August 2027. Suppose the quarter in which it is received ends on 30 September 2027. Three months from that date run to 31 December 2027, so a notice under section 280 to give effect to the direction must be issued by 31 December 2027. Section 282 does not apply to bar it, unless sub-section (2) of section 283 does: if the tax year was already time-barred when the order appealed against was made, the notice cannot be issued under section 283.
Part 2: section 285(2). Meridian was assessed on a total income of Rs. 30,00,000. The Assessing Officer proceeds under section 279 on a belief that Rs. 1,00,000 more has escaped. Meridian shows that even with that Rs. 1,00,000 taken into account, and with the computation done properly, the income it was rightly liable to be assessed on is Rs. 28,00,000, so it was assessed on an amount not lower (Rs. 30,00,000 against Rs. 28,00,000). If Meridian has also not challenged any part of the original assessment order under section 356 or 357 or 378, the proceedings shall be dropped on its claim.
Need help with a reassessment notice?
A notice that arrives long after the usual limit is not always invalid: section 283 can keep the door open for the revenue where an order of a forum so requires. If you have received a notice under section 280 and are not sure which time limit applies, our team can help you read the notice and plan the response. See our legal dispute resolution service.
Key takeaways
- Section 283 is printed as substituted by the Finance Act, 2026, with effect from 1 April 2026.
- A notice under section 280 may be issued at any time to give effect to a finding or direction of an authority, Tribunal or Court, or to directions of the Approving Panel under section 274(6).
- The notice must be issued within three months from the end of the quarter in which the certified copy of the order is received by the jurisdictional Principal Commissioner or Commissioner.
- Section 283 does not apply to a tax year that was already time-barred at the dates listed in sub-section (2).
- The specified authority for sections 280 and 281 is an Additional or Joint Commissioner or Director.
- Tax is charged at the rate that would have applied had the income not escaped assessment, and proceedings are dropped on the assessee's claim if both conditions of section 285(2) are shown.
Read next
- Section 279: income escaping assessment
- Section 282: time limit for reassessment notices
- Section 286(1) and (2): time limits for completing assessment and reassessment
- Sections 276 to 278: method of accounting
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.