Tax Notice DecoderIncome-tax notice deadline calculator
These are the time limits of the Income-tax Act, 2025 and, for the reassessment limits, of the 1961 Act too (read on 13 November 2026). Enter a date and choose what you want to check.
Which law applies? The Income-tax Act, 2025 applies to the tax year 2026-27 onwards. Section 536(2)(c) of that Act says the repealed Income-tax Act, 1961 continues to apply to proceedings, including notices, assessment, reassessment, rectification, penalty and appeals, for any tax year beginning before 1 April 2026, that is the financial year 2025-26 (assessment year 2026-27) and earlier. Each notice page below gives both: the 2025 Act first, then the 1961 Act as printed by the Income Tax Department on 22 May 2026. For the oldest assessment years (up to 2021-22) the reassessment time limits in force before 1 September 2024 may apply, and that earlier text was not read.
Examples
| Return | Intimation after processing by | Scrutiny notice by |
|---|---|---|
| A return filed on 31 July 2026 | 31 December 2027 | 30 June 2027 |
| A return filed on 15 January 2027 | 31 December 2027 | 30 June 2027 |
Common questions
How are the nine months counted for an intimation?
From the end of the financial year in which the return is made: a return filed on 31 July 2026 falls in the financial year ending 31 March 2027, and nine months from that date is 31 December 2027 (section 270(4)).
Source
- The Income-tax Act, 2025, as published in the Gazette of India Extraordinary: sections 252, 263, 268, 270, 279 to 282, 287, 289, 357, 358, 411, 412 and 536. The enacted text was read on 13 November 2026.
- The Income-tax Act, 1961 (text with amendments, printed by the Income Tax Department on 22 May 2026): sections 133, 139(9), 142, 143, 148, 148A, 149, 150, 154, 156, 220 and 249(2). Downloaded from incometaxindia.gov.in and read on 13 November 2026.
- Old-section to new-section mapping: the Income Tax Department’s section navigator, checked against the Act (see the Income-tax Sections section of this family).
Rules read on 13 November 2026 from the Income-tax Act, 2025. This site explains notices in general terms. It is not legal advice and does not replace a chartered accountant or tax lawyer. A notice has a deadline: do not rely on a web page for your own case, and ask a professional soon.