The Central Board of Direct Taxes (CBDT) has issued new guidelines for the issuance of notices under Section 148 of the Income Tax Act, 1961, superseding previous instructions from 2022 and incorporating amendments from the Finance Act, 2023. These guidelines aim to clarify the procedures and conditions for issuing notices for income escaping assessment, promoting transparency and compliance in tax administration. For more details, you can download the comprehensive guide from the following link: Download Guidelines
New CBDT Guidelines for Section 148 Notices
