Home > Income Tax Act 2025 > Section-290Last Updated: Sep 29th 2025
Section-290 provides for modification and revision of demand notice issued in certain cases. Learn to understand the section-290 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
the Assesssing Officer shall serve on the assessee a modified notice of demand specifying the sum payable, if any, and such notice shall be treated as a notice under section 289 and the provisions of this Act shall accordingly apply in relation to such notice.
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.