Section 280 — Issue of notice where income has escaped assessment

(1)(a) Before making the assessment, reassessment or recomputation under
section 279, the Assessing Officer shall, subject to the provisions of section 281,
issue a notice to the assessee, along with a copy of the order passed under section
281(3);
(b) the notice referred to in clause (a) shall require the assessee to furnish, within
such period as may be specified therein, a return of his income or income of any
other person in respect of whom he is assessable under this Act during the relevant
tax year; and
59[(c) the period specified in the notice referred to in clause ( a) shall not be less than
thirty days from the date of such notice but shall not exceed three months from the
end of the month in which such notice is issued.]
(2) The return of income required under sub-section (1) shall be furnished in such
form, verified in such manner and setting forth such other particulars, as may be
prescribed, and the provisions of this Act shall apply accordingly, as if such return
were a return required to be furnished under section 263.
(3) Any return of income required to be furnished under sub-section (1), furnished
after the expiry of the period specified in the notice under the said sub-section, shall
not be deemed to be a return under section 263.
(4) 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.
(5) No notice under this section shall be issued without prior approval of the specified
authority, where the Assessing Officer has received—
( a) information under the scheme notified under section 260; or
( b) directions from the Approving Panel under section 274(6); or
58 Inserted by the Finance Act, 2026, w.e.f. 1-4-2026.
59. Substituted by the Finance Act, 2026, w.e.f. 1-4-2026. Prior to its substitution, clause (c) read
as under :
“( c) the period specified in the notice referred to in clause ( a) shall not exceed three
months from the end of the month in which such notice is issued.”
( c) any finding or direction contained in an order passed by any authority,
Tribunal or court in any proceeding under this Act by way of appeal,
reference or revision or by a Court in any proceeding under any other
law.
(6) For the purposes of this section and section 281, the information with the
Assessing Officer which suggests that the income chargeable to tax has escaped
assessment means—
( a) any information in the case of the assessee for the relevant tax year as
per the risk management strategy formulated by the Board from time
to time;
( b) any audit objection to the effect that the assessment in the case of the
assessee for the relevant tax year has not been made as per this Act;
( c) any information received under an agreement referred to in section 159
of this Act;
( d) any information made available to the Assessing Officer 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 in the case of the assessee emanating from the survey
conducted under section 253, other than under sub-section (4) of the
said section;
( g) any directions in the case of the assessee given by the Approving Panel
under section 274(6);
( h) any finding or direction contained in an order passed by any authority,
Tribunal or court in any proceeding under this Act by way of appeal,
reference or revision, or by a Court in any proceeding under any other
law.