Nudge, s.148A show-cause or s.148 notice? See which updated-return door is open today (25–70%, or +10% after the notice), when it shuts, and what it costs
Nudge, s.148A show-cause or s.148 notice? See which updated-return door is open today (25–70%, or +10% after the notice), when it shuts, and what it costs against immunity
v1.2 — first publication 2026-11-04.
AI tools for chartered accountants
by CA Karan Gupta
Nudge, s.148A show-cause or s.148 notice? See which updated-return door is open today (25–70%, or +10% after the notice), when it shuts, and what it costs against immunity
Last statutory update: 4 Nov 2026 — v1.2 — first publication 2026-11-04.
Income-tax Act, 1961: s.139(8A) and its provisos (48 months, FA 2025; 36-month show-cause bar; eighth proviso post-notice route, FA 2026 w.e.f. 1 Mar 2026), s.140B(3) and (3A) (25–70% + 10%), s.270A(11A), s.149 as substituted w.e.f. 1 Sep 2024 (3 / 5 years; 3y3m / 5y3m for s.148), s.270AA (immunity, FA 2026).
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