EaseValueChapter XVI of the Income-tax Act, 2025 covers how the department processes and assesses your return — and how it reopens past years. Understanding these provisions is essential the moment you receive any notice.
- Processing & intimation — the automated check of your filed return.
- Scrutiny assessment — detailed examination after a notice, conducted faceless.
- Best-judgment assessment — where you do not respond.
- Reassessment — reopening an earlier year where income is believed to have escaped assessment (the successor to the 147/148/148A regime).
If you have received a notice, read the relevant section and — for a high-stakes matter — see our Scrutiny Defence and Reassessment Defence services.