{
“@context”: “https://schema.org”,
“@type”: “BlogPosting”,
“headline”: “Income Tax Notices: All Sections Explained”,
“description”: “9 income tax notices explained: Section 131, 132, 133A, 148, 154, 156, and 245. Compare triggers, deadlines, and consequences in one quick-reference guide.”,
“author”: { “@type”: “Organization”, “name”: “Tradeviser”, “url”: “https://tradeviser.in” },
“publisher”: { “@type”: “Organization”, “name”: “Tradeviser”, “url”: “https://tradeviser.in” },
“datePublished”: “2026-09-23”,
“dateModified”: “2026-09-23”,
“mainEntityOfPage”: { “@type”: “WebPage”, “@id”: “https://tradeviser.in/income-tax-notices/” },
“keywords”: [“income tax notice”, “section 131 summons”, “section 132 search seizure”, “section 148 reassessment”, “section 154 rectification”, “section 156 demand”, “section 245 refund”, “section 133A survey”]
}

{
“@context”: “https://schema.org”,
“@type”: “FAQPage”,
“mainEntity”: [
{
“@type”: “Question”,
“name”: “What is the difference between a Section 131 summons and a Section 133(6) information notice?”,
“acceptedAnswer”: {
“@type”: “Answer”,
“text”: “A Section 131 summons requires the recipient to personally attend before the Assessing Officer on a specified date, with the option to produce documents as well. It is backed by the powers of a civil court and non-compliance attracts a Rs 10,000 penalty under Section 272A. A Section 133(6) notice, by contrast, only requires the submission of information or documents in writing; the recipient does not need to appear in person. Section 133(6) is typically used to gather information from third parties such as banks, employers, buyers, or registrars about transactions with the assessee.”
}
},
{
“@type”: “Question”,
“name”: “Can a Section 148 reassessment notice be issued without first issuing a Section 148A notice?”,
“acceptedAnswer”: {
“@type”: “Answer”,
“text”: “No – for assessments where income is alleged to have escaped assessment on or after 1 April 2021, the Finance Act 2021 made Section 148A a mandatory prerequisite. Before issuing a Section 148 reassessment notice, the AO must: (a) conduct an inquiry under Section 148A(a); (b) provide the assessee with an opportunity to be heard under Section 148A(b); and (c) pass an order under Section 148A(d). Only after this order can the Section 148 notice be issued. The Supreme Court in Union of India v. Ashish Agarwal (2022) confirmed this sequence is mandatory.”
}
},
{
“@type”: “Question”,
“name”: “What is the fastest way to stop a Section 245 refund adjustment?”,
“acceptedAnswer”: {
“@type”: “Answer”,
“text”: “File an objection within 30 days of the Section 245 intimation showing that the underlying demand is disputed – under appeal, or a rectification application is pending, or the demand itself is incorrect. If the demand is stayed by the CIT(A) or ITAT, the AO cannot proceed with the adjustment.”
}
},
{
“@type”: “Question”,
“name”: “What errors qualify for rectification under Section 154 and what is the time limit?”,
“acceptedAnswer”: {
“@type”: “Answer”,
“text”: “Section 154 allows rectification of a mistake apparent from the record: arithmetic errors, wrong tax rate, missed TDS credit, omitted Section 87A rebate, and interest calculation errors. It does not cover debatable legal questions. The taxpayer can apply within 4 years of the end of the financial year in which the order was passed. The AO must dispose of the application within 6 months of receipt.”
}
},
{
“@type”: “Question”,
“name”: “If you receive a Section 156 notice of demand, can you pay part of it and dispute the rest?”,
“acceptedAnswer”: {
“@type”: “Answer”,
“text”: “Yes. Pay the undisputed portion and simultaneously file a Section 246A appeal against the disputed portion with a stay application. Under CBDT guidelines, paying 20% of the disputed demand and filing a pending appeal is the standard basis for a stay. The AO must pass a speaking order on the stay application and cannot proceed with recovery while a valid stay is in force.”
}
}
]
}