Reassessment notice timelines now require a minimum thirty-day response period under the Income-tax Act amendment.

Section 148 of the Income-tax Act, 1961 is amended to require that the period specified in the notice be not less than thirty days from the date of the notice. The insertion operates with retrospective effect from 30 March 2026 and regulates the minimum time available for response under the reassessment notice framework.

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