Section 148A show-cause before reassessment — NRI
What it means
The officer believes income escaped assessment and must first give you a chance to explain (148A) before reopening the year. Your reply can stop the reassessment.
What to do
- Read the information relied on (often a property deal, deposits or foreign remittance).
- Reply with facts, documents and the legal position within the time given.
- If a 148 notice follows, file the return in response and seek reasons.
Deadline: Typically 7–30 days as stated; do not miss it.
Documents you will need
- The notice and annexure
- Bank statements
- Sale/purchase documents
- Earlier returns
Have this notice? Upload it for a free explanation of your own case. NRI case pack — $99 or $199 (document check).
Old section 148A = section 232 of the Income-tax Act 2025 (in force from 1 April 2026). Section numbers refer to the Income-tax Act 1961 / CGST Act 2017; the Income-tax Act 2025 renumbers income-tax sections from 1 April 2026 — the notice shows the applicable number. Checked by the founder on 16 Oct 2026.