Form 28a - Income Tax

Form 28A is an income tax form used for intimation to the Assessing Officer regarding the notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under section 210(3)/210(4) of the Act.

Form 28A is used when an assessee receives a notice of demand under section 156 from the Assessing Officer for payment of advance tax under section 210(3) or 210(4) of the Income-tax Act, 1961. The assessee is required to intimate the Assessing Officer using Form 28A.

Any assessee who is liable to pay advance tax under section 210(3) or 210(4) of the Income-tax Act, 1961 and has received a notice of demand under section 156 from the Assessing Officer is required to file Form 28A.

Form 28A requires the assessee to provide details such as their name, PAN, assessment year, and the amount of advance tax payable as per the notice of demand under section 156.

No, there is no specific due date mentioned for filing Form 28A. However, it is advisable to file the form promptly after receiving the notice of demand from the Assessing Officer to avoid any potential penalties or interest charges.

Form 28A should be filed with the Assessing Officer who has issued the notice of demand under section 156 for payment of advance tax.

No, there is no fee prescribed for filing Form 28A.

If Form 28A is not filed after receiving the notice of demand under section 156, the assessee may be liable to pay interest and penalties as per the provisions of the Income-tax Act, 1961.

Yes, Form 28A can be filed electronically through the income tax department's e-filing portal or by submitting a physical copy to the Assessing Officer.

Generally, no supporting documents are required to be attached with Form 28A. However, it is advisable to keep a copy of the notice of demand under section 156 for reference.