FORM 152 Notice Reply to AO for Demand
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Discuss Your Advance Tax Notice (Form 151) with Expert
CA Sagar Batra and our panel of ICAI-registered tax experts are ready to review your Form 151 demand notice and guide you through the Form 152 reply process — completely personalised to your case.
Form 152 (Form No. 28A) is a crucial document under the Income-tax Act, 2025. You use it to respond to an Assessing Officer (AO) when they issue an advance tax demand. Taxpayers often search for a FORM 152 Notice Reply to AO for Demand when they believe the tax demand is excessive or incorrect. This guide simplifies the process of replying to these notices. We explain the purpose, filing steps, and common reasons for disputes. By the end of this post, you will know exactly how to handle the situation confidently.
1. What is FORM 152 Notice Reply to AO for Demand?
Form 152 is an official document that gives taxpayers a way to formally inform the Assessing Officer (AO) when they believe the advance tax demand notice is excessive. You typically use it if you receive a notice under section 289 based on the AO's estimation, and you believe their calculation of your income or advance tax payable is too high.
The main purpose of Form 152 is to provide a statutory mechanism to contest such excessive demands, allowing you to submit your own revised — and usually lower — estimate of income and advance tax. This process helps reduce unnecessary financial burdens and ensures tax fairness.
Filing Form 152 is entirely optional — you only need to use it if you wish to challenge the AO's demand and put forth your revised estimate. Once filed, however, Form 152 cannot be revised, so it's important to be careful and thorough in your computations and reasons for disagreement.
When disputing the demand, some acceptable reasons include arithmetical errors in the calculation, pending appeals or rectifications, losses or absence of capital gains for the year, or other specific factors impacting your actual tax liability. In your Form 152, you'll need to break down your revised income estimate by heads such as salary, house property, capital gains, business/profession, and other income sources. Be sure to separate and highlight income details from business/profession (including profits from your business, shares from a partnership firm, or income from associations/AOPs/BOIs).
Additionally, you must account for deductions, TDS/TCS credits, double taxation relief (if any), and advance taxes already paid. The form needs to be signed by someone authorised to sign your income tax return, whether you file as an individual, firm, or company.
For specific entity rules, Paragraph 2 of Form 152 only applies to individuals, unregistered firms, certain AOPs/BOIs, and artificial juridical persons. Registered firms must file both their own estimate and ensure individual partners submit separate revised estimates reflecting their share of income.
As per the latest 2026 rules, several updates make Form 152 more system- and e-filing-friendly: fields like Name, Designation, Address, PAN, and Aadhaar are filled in separate boxes, and the currency symbol is updated to "₹". The terminology now references "Tax year" instead of old terms like "Assessment year." Importantly, the notes attached to Form 152 are mandatory and contain key compliance instructions — make sure to read and follow them closely.
By filing this form, you tell the tax department that their calculation is wrong. You also provide your own revised estimate of your income and the correct advance tax payable. This form is completely optional but highly recommended if you want to lower an unfair tax burden.
| Feature | Details |
|---|---|
| Form Name | Form No. 152 — Intimation to Assessing Officer |
| Applicable Rule | Rule 223 of the Income Tax Rules |
| Statutory Authority | Section 407(8) of the Income Tax Act, 2025 |
| Responds to | Notice of Demand under Section 289 (Advance Tax) |
| Mandatory? | Optional — file only to dispute |
| Can be Revised After Filing? | No — irreversible once submitted |
| Authorised Signatory | Person authorised under Section 265 to sign ITR |
| 2026 Update | e-filing friendly, ₹ symbol, "Tax Year" terminology |
2. What is an Income Tax Demand Notice?
An income tax demand notice is an official letter from the tax department asking you to pay outstanding taxes. Under the new rules, this specifically relates to section 289 income tax demands for advance tax. The Assessing Officer issues this notice when they believe you have not paid enough advance tax for the year.
Receiving a tax demand notice India can be stressful, but it simply means the tax department wants to collect what they think you owe. You have the legal right to challenge this notice if their estimates do not match your actual financial situation. Understanding what the notice is, why it was issued, and how to reply is the most important first step you can take.
| Aspect | AO's Demand — Form 151 | Your Reply — Form 152 |
|---|---|---|
| Issued By | Assessing Officer | Taxpayer / Authorised Signatory |
| Purpose | Demand advance tax based on AO's estimate | Contest excessive demand with revised estimate |
| Legal Basis | Section 289 + Section 407(2)/(5) | Section 407(8) + Rule 223 |
| Mandatory? | Yes — AO issues automatically | Optional — only to dispute |
| Can be Revised? | Yes, AO may revise | No — cannot be revised |
| Income Estimate Basis | Past records, industry data, high-value transactions | Taxpayer's realistic current-year estimate |
| Effect | Creates legal obligation to pay advance tax | Requests AO to revise demand downward |
| Signed By | Assessing Officer | Person authorised under Section 265 |
3. Who Should File Form 152?
You should file Form 152 if you receive a demand notice for advance tax and believe the amount is too high. This applies to individuals, businesses, registered firms, and artificial juridical persons. If you agree with the Assessing Officer's demand, you do not need to file this form.
You only need to submit a revised tax estimate form if you actively want to dispute the amount. For example, if your business suffered a sudden loss and your advance tax liability dropped, you are eligible to file this form to correct the record.
| Entity Type | Can File Form 152? | Para 2 Applicable? | Special Rule |
|---|---|---|---|
| Individual Taxpayer | Yes | Yes | File if AO's income estimate is excessive |
| Unregistered Partnership Firm | Yes | Yes | File as firm; partners file individually too |
| Registered Partnership Firm | Yes | Note 2 applies | Firm files own estimate; each partner must also file separately including their share |
| Company / LLP | Yes | Para 2 N/A | Signed by Director / MD under Section 265 |
| AOP / BOI | Yes | Yes | Section 2(77)(e) applies |
| Artificial Juridical Person | Yes | Yes | Section 2(77)(g) applies |
| Agrees with AO demand | Not Required | — | Simply pay advance tax on time |
4. Why You Receive AO Demand Notice
Taxpayers usually receive an AO demand notice when the tax department's automated systems or officers estimate a higher income than expected. They look at your past financial records, high-value transactions, or industry trends to make this guess. If your advance tax payments fall short of their estimate, they send a notice.
Sometimes, this happens due to simple miscalculations by the department. Other times, they might not know about recent deductions or losses you faced. Understanding why you received the notice is the first step in preparing your income tax demand notice reply.
| Trigger | What the AO Does | Your Defence in Form 152 |
|---|---|---|
| Past year high income | Assumes same or higher income this year | Submit realistic lower estimate for current year |
| High-value transactions (AIS/SFT data) | Estimates income from property sale, investments | Clarify with actual capital gains / losses |
| Industry-based estimation | Uses sector benchmarks to estimate profits | Submit actual P&L statement as basis |
| Advance tax shortfall | Calculates gap between paid and estimated tax | Show correct liability after credits and deductions |
| Missing TDS credits | Does not credit employer's TDS already deducted | Attach Form 16 / 16A as proof |
5. Types of Reply You Can Submit
When you get a demand notice, you generally have two main choices. First, you can agree with the demand, pay the requested amount, and close the case. Second, you can disagree and submit an advance tax demand dispute using Form 152.
If you disagree, your reply must include a newly calculated estimate of your income. You must break this down by salary, house property, capital gains, business profits, and other sources. This detailed breakdown proves to the AO why their original demand was excessive.
| Option | When to Choose | Financial Impact | Legal Risk | Recommended? |
|---|---|---|---|---|
| File Form 152 (Dispute) | Demand is excessive; income lower than AO's estimate | Pay only revised, lower tax | Protected | Highly Recommended |
| Pay AO's Demand in Full | Demand is accurate and fair | Full outgo as demanded | None — closes matter | If demand is correct |
| Partial Pay + Dispute Balance | Partially agree with demand | Moderate — pay agreed portion | Moderate risk on balance | With expert guidance |
| Ignore the Notice | Never advisable | Full demand + interest + penalties | Very High — recovery action | Never |
6. How to Reply to AO Notice — Step-by-Step Form 152 Filing Process
Filing your reply does not have to be complicated. Following the proper form 152 filing process ensures the tax department accepts your revised estimate. Here is exactly what CA Sagar Batra's team follows for every case:
Review the Notice Carefully
Carefully read the demand notice to understand the AO's calculations. Identify the ward/circle number, tax year, demand amount, date of service, and the advance tax due date. Note any specific income heads on which the AO based their estimate.
Gather All Financial Data
Collect all your income records, salary slips, P&L statements, deduction proofs, TDS certificates (Form 16/16A), and previous advance tax payment challans. Having the correct documents for Form 152 prevents further questioning from the AO.
Calculate Your Revised Income Head-Wise
Determine your actual expected income for the tax year under each head: Salary, House Property, Capital Gains, Business/Profession (own + firm share + AOP/BOI), and Other Sources. Apply eligible carry-forward losses and Chapter VIII deductions.
Compute Revised Advance Tax Liability
Apply income tax rates to your revised income. Deduct TDS/TCS credits, any double taxation relief, and advance tax already paid during the financial year under Section 406. Arrive at the net balance payable.
Fill Out Form 152 Completely
Enter Name, PAN, Aadhaar in separate boxes (2026 format). State your specific reasons for dispute in Para 2 (one or more of the five prescribed reasons). Fill in the revised income estimate in Para 3 with all sub-items. Double-check all arithmetic before finalising — Form 152 cannot be revised after filing.
Attach Supporting Documents
Attach the original demand notice, your revised tax computation, TDS certificates, advance tax challans, and if applicable — an annexure specifically highlighting arithmetical errors in the AO's computation (as required by Note 5 of Form 152).
Submit the Form & Retain Proof
Submit your income tax notice response online via the e-filing portal or directly to the AO who issued the notice. Keep an acknowledged copy for your records. Form 152, once filed, is final — always verify before submitting.
7. Documents Required for Form 152
To ensure your reply is strong and factual, you must attach the right paperwork. Having the correct documents for Form 152 prevents further questioning from the AO and strengthens your case significantly.
| Document | Purpose in Form 152 | When Required |
|---|---|---|
| Copy of AO Demand Notice (Form 151) | Reference — basis of dispute | Always |
| Revised Income Computation Sheet | Head-wise revised income estimate (Para 3) | Always |
| TDS Certificates (Form 16 / 16A) | Prove taxes already deducted at source | If TDS credit missed by AO |
| Advance Tax Payment Challans (Section 406) | Prove advance tax already paid | If advance tax already paid |
| Arithmetical Error Annexure | Highlight specific computation errors in Form 151 | If reason is arithmetic error (Para 2(i)) |
| Rectification / Appeal Application Proof | Pending Section 287 application date | If pending rectification (Para 2(ii)) |
| Capital Account / Loss Statement | Prove actual loss or nil income under Capital Gains head | If capital loss claimed (Para 2(iii)) |
| P&L Statement (Business) | Prove actual business income / loss | For business/profession income |
| Partnership Deed | Confirm profit-sharing ratio with registered firm | For registered firm partners |
8. Common Reasons for Demand Notice — and How to Dispute Each
Many taxpayers face similar issues when dealing with tax demands. Knowing these common triggers helps you craft a better outstanding tax demand reply. CA Sagar Batra's team has categorised the most frequent dispute grounds seen across 12,000+ cases:
| Reason | What Happened | Form 152 Para | Action Required |
|---|---|---|---|
| Arithmetical Errors | The tax department simply added your income incorrectly or misapplied the rate slab | Para 2(i) | Attach annexure with specific error highlighted; Note 5 of Form 152 requires this |
| Pending Rectification / Appeal | You already have a filed or to-be-filed application for a mistake apparent from record under Section 287 | Para 2(ii) | State date of filing of application (or mention it is being filed) |
| Capital Gains Loss / Nil Capital Gains | AO assumed prior-year capital gains will recur; you have a loss or no capital gains this year | Para 2(iii) | Declare loss or nil income under Capital Gains head; provide supporting statement |
| No Section 2(49)(n) Income This Year | Certain special income category absent in current year | Para 2(iv) | Declare absence in Form 152 |
| Missing TDS / TCS Credits | AO may have missed the tax deducted or collected at source already credited | Para 3, Line 6 | Provide TDS certificates (Form 16 / 16A) and include in revised computation |
| Missing Chapter VIII Deductions | AO doesn't account for 80C, 80D, 80G etc. deductions you are eligible for | Para 3 — Deductions | Include all eligible deductions in the revised estimate |
| Business Loss in Current Year | AO extrapolated profit from previous year; current year has loss | Para 3 — Business head | Provide current year P&L estimate showing loss |
| Any Other Reason | Specific circumstances not covered above | Para 2(v) | Specify the reason clearly with supporting documents |
9. Sample Form 152 — Official Gazette Format with Dummy Filled Content
Below is the actual prescribed format of Form 152 as published in the Gazette of India (FORM NO. 152, Rule 223), filled with illustrative dummy data. This reflects exactly how the official form appears. Download the official PDF from the sidebar to file with your actual details.
FORM NO. 152 [See Rule 223]
Intimation to the Assessing Officer under section 407(8) regarding the notice of demand under section 289 of the Act for payment of advance tax under section 407(2)/407(5) of the Act
Dated: 15th March, 2026
To
The Assessing Officer,
Ward 12(3), Income Tax Office, Civic Centre, New Delhi – 110002
Re.: Notice of demand under section 289 of the Act for payment of income-tax under section 407(2) or 407(5) of the Act in the case of Rajesh Kumar Sharma, PAN: ABCRS1234D for tax year 2025–26.
The notice of demand under section 289 of the Act for payment of advance tax and the order under section 407(2) or 407(5) of the Act, dated 01 February 2026, has been served on me on 05 February 2026 (date of service of notice).
2. I do hereby intimate that the estimate of income and the advance tax payable made by you and contained in the enclosure to Form No. 151, is high because of the following reasons:
- (i) There is an arithmetical error in the computation shown in Form No. 151. [AO computed total income at ₹28,50,000; actual estimated income is ₹18,20,000 — annexure attached highlighting specific errors.]
- (ii) In respect of the income assessed for tax year 2024–25, there was a mistake apparent from record within the meaning of section 287 of the Act for which the application has been filed on 10 January 2026.
- (iii) There has been loss under the head "Capital gains" in the current tax year. [Expected capital loss: ₹2,40,000.]
- (iv) There has been no income of the nature referred to in section 2(49)(n) in the current tax year.
- (v) Any other reasons: TDS of ₹90,000 deducted by employer under Section 392 not considered in Form 151 computation.
3. The estimate of income for tax year 2025–26 taking into account the reasons mentioned in para 2 above is as follows:
Estimated 'income subject to advance tax' (Amount in ₹):
| (1) Income from 'Salaries': | ₹ 12,00,000 |
| (2) Income from capital gains: | ₹ (2,40,000) — Loss |
| (3) Income from house property: | ₹ 1,20,000 |
| (4) Profits and gains of business or profession: | |
| (a) Profits and gains from business carried on by me — Sharma Enterprises, 42 Model Town, Delhi | ₹ 5,50,000 |
| (b) Share from firm(s): M/s. ABC Partners, CP, New Delhi — Share of income ₹1,50,000 — Registered: Yes | ₹ 1,50,000 |
| (c) Income from an association of persons or body of individuals | ₹ Nil |
| Total: (a) + (b) + (c) | ₹ 7,00,000 |
| (5) Income from other sources: | |
| (i) Dividends | ₹ 20,000 |
| (ii) Interest (Fixed Deposits) | ₹ 20,000 |
| (iii) Other incomes [including section 2(49)(n) income] | ₹ Nil |
| Total (5) | ₹ 40,000 |
| Aggregate of sub-items (1) to (5) | ₹ 18,20,000 |
| Less: (i) Carried forward losses etc. eligible for set off | ₹ (2,40,000) |
| Less: (ii) Deductions admissible under Chapter VIII (80C + 80D) | ₹ (2,00,000) |
| 1. Income subject to advance tax | ₹ 13,80,000 |
| 2. Estimated net agricultural income | ₹ Nil |
| 3. Gross income-tax chargeable on income subject to advance tax | ₹ 1,62,500 |
| 4(a)(i) Share from unregistered firm on which tax paid by firm | ₹ Nil |
| 4(a)(ii) Share from AOP/BOI on which tax paid by association | ₹ Nil |
| 4(b) Total amount on which tax not payable | ₹ Nil |
| 4(c) Proportionate tax on such amount | ₹ Nil |
| 5. Excess of 3 over 4(c) | ₹ 1,62,500 |
| 6. Deduct: Amount of tax deductible under Sections 392, 393(1), 393(2) [Table S.No. 1–9, 17], 393(3) | ₹ (90,000) |
| 7. Net amount of income-tax (5 − 6) | ₹ 72,500 |
| 8. Less: Estimated relief on double taxation of income | ₹ Nil |
| 9. Net amount payable (7 − 8) | ₹ 72,500 |
| 10. Less: (i) Tax already paid in financial year under Section 406 (Challans) | ₹ (40,000) |
| 11. Balance advance tax payable (9 − 10) | ₹ 32,500 |
Place: New Delhi Date: 15 March 2026
___________________________
Signature: Rajesh Kumar Sharma
Name: Rajesh Kumar Sharma
Designation: Individual (Authorised under Section 265)
Notes (Mandatory — as per official Gazette):
- The estimate of tax should be signed by a person who is authorised to sign a return of income as provided in section 265 of the Act.
- In the case of a registered firm, the firm has to submit an estimate of the advance tax payable, if any, by it. The individual partners have also to submit an estimate of the advance tax payable by each including therein the share of income from the registered firm.
- Para 2 to be filled in only by individuals, unregistered firms, other associations of persons or bodies of individuals referred to in section 2(77)(e) of the Act, and artificial juridical persons referred to in section 2(77)(g) of the Act.
- In this Form, 'net agricultural income' shall have the meaning assigned to it in the relevant Finance Act.
- Details of arithmetical error if any in the order of the Assessing Officer referred to in para 2 of this Form, may be annexed.
- Amount to be filled in ₹ unless otherwise provided.
Note: The above is illustrative dummy content showing exact Gazette format. All figures are fictional. Download the official Form 152 PDF from the button in the sidebar and substitute your actual financial data before filing with your AO.
10. What Happens if You Ignore the Notice
Ignoring a tax notice is a serious mistake. If you fail to respond or pay the demand, you will face heavy penalties and accumulating interest on the unpaid amount. The tax department can even freeze your bank accounts or attach your properties to recover the money.
You must learn how to respond to AO notice promptly. Even if you cannot pay the full amount immediately, communicating with the Assessing Officer and filing Form 152 protects you from severe legal actions.
| Consequence of Ignoring | Legal Provision | Financial Impact | Severity |
|---|---|---|---|
| Interest on Unpaid Advance Tax | Section 234B / 234C | 1% per month on shortfall — compounds quickly | Moderate |
| Penalty for Non-Compliance | AO discretion | Could be percentage of unpaid tax | High |
| Tax Recovery Notice (TRO) | Section 226 | Forced recovery proceedings initiated | High |
| Bank Account Freeze / Attachment | Section 226(3) | Access to funds blocked entirely | Severe |
| Property Attachment | Second Schedule, Rule 48 | Movable and immovable property attached | Severe |
| Prosecution (Wilful Default) | Section 276C | Criminal proceedings possible | Extreme |
11. Tips to Handle AO Notice Properly
Handling tax notices requires a calm and organised approach. CA Sagar Batra's key tips for Form 152 cases, drawn from 12,000+ filings across India:
- Never miss the deadline mentioned in the notice, as late replies are often rejected outright.
- Double-check all your math before submitting your revised estimate, because you cannot revise Form 152 once you file it — accuracy is everything.
- Keep your communication professional and factual. Avoid emotional language; the AO responds to numbers and legal references, not arguments.
- State your reasons specifically under the correct Para 2 sub-clauses — vague reasons weaken your case.
- Attach proper annexures for arithmetical errors as required by Note 5 of Form 152.
- Always consult a qualified CA if you find the computation too complex — an error in Form 152 cannot be corrected after filing.
- Retain acknowledged copies of everything submitted — online portal printout or physical office acknowledgment.
- Do not confuse Form 151 and Form 152 — Form 151 is the AO's demand; Form 152 is your reply. Always ensure you are filling the right form.
| Action | Self-Filing | With CA Sagar Batra's Team |
|---|---|---|
| Arithmetic Error Risk | High — no second chance | Nil — expert reviewed |
| Identifying All Eligible Deductions | Partial | Comprehensive review |
| Correct Reason Selection (Para 2) | Uncertain | Legally sound, precise selection |
| Document Preparation & Annexures | Manual effort | Handled end-to-end |
| AO Accepting Revised Estimate | Moderate chance | High — professionally drafted |
| Track Record | — | 12,000+ successful Form 152 filings |
| Post-Filing Follow-Up with AO | On you | Handled by expert team |
12. Latest Updates — Income Tax Rules 2026
The income tax rules 2026 brought several important changes to how we file Form 152. The form is now much more system-friendly to support seamless e-filing. Basic details like Name, Address, PAN, and Aadhaar are separated into distinct boxes to prevent formatting errors.
Additionally, the old terms like "Assessment Year" have been universally replaced with "Tax year." The currency symbol has also been officially updated to "₹". These changes aim to make the filing process smoother for everyone.
📅 Key 2026 Changes to Form 152
- Separate input boxes for Name, Designation, Address, PAN, and Aadhaar
- Currency symbol officially updated to ₹ throughout
- "Tax Year" replaces old "Assessment Year" terminology throughout
- Form is now fully e-filing compatible for online submission via IT portal
- Mandatory notes must be read and followed — they carry compliance instructions
- All section references updated to Income Tax Act, 2025 numbering (e.g. Section 407(8), Section 265 etc.)
- Registered firm rules clarified — both firm and individual partners must file separately
13. Bonus Value — Sample Reply Format for Form 152 Submission
If you are wondering what a basic cover letter for your submission looks like, here is a simple form 152 reply format you can adapt. This is to be attached as a covering letter along with your filled Form 152 when submitting to the AO.
To,
The Assessing Officer,
[Ward/Circle Number, e.g. Ward 12(3)],
[City, State, Zip]
Subject: Intimation under Section 407(8) regarding Notice of Demand under Section 289 for [Tax Year, e.g. 2025–26]
Respected Sir/Madam,
I am in receipt of the Notice of Demand dated [Date] directing me to pay an advance tax of ₹[Amount].
I respectfully submit that the estimate of income determined in the said notice is excessive. The primary reason for this discrepancy is [State Reason: e.g., an arithmetical error / expected loss in capital gains / TDS credits not considered].
I have enclosed the duly filled Form 152 along with my revised computation of income, which accurately reflects my estimated tax liability for the current tax year. I request you to kindly take this revised estimate on record and update the demand accordingly.
Enclosed:
- Duly filled Form No. 152
- Revised income computation statement
- TDS certificates / advance tax challans (as applicable)
- Annexure of arithmetical errors (if applicable)
Thank you.
Yours faithfully,
[Your Name]
[Your PAN]
[Date]
Frequently Asked Questions (FAQs)
Q: Can I revise Form 152 after submitting it?
A: No, once you submit Form 152, you cannot revise it. This is a statutory restriction — the form becomes final the moment it is submitted to the AO. Double-check all details, computations, and reasons before filing. CA Sagar Batra's team always performs a pre-submission review for this reason.
Q: Is filing Form 152 mandatory?
A: No, it is optional. File only if you want to dispute the AO's advance tax demand. If you agree with the AO's computation, simply pay the advance tax by the due date mentioned in the notice. However, if the demand is excessive, filing Form 152 is highly recommended to avoid overpayment.
Q: Who can sign Form 152?
A: The Authorised Signatory — someone who can sign your return under Section 265 of the Act. For individuals: the individual themselves. For Hindu Undivided Families: the Karta. For companies: the Managing Director or a director. For firms: a managing partner. For AOPs/BOIs: the principal officer.
Q: Where can I get the latest Form 152 format?
A: Download the official Form 152 PDF from the Income Tax e-filing portal (incometax.gov.in) or use the Download button in the sidebar of this page. Always use the 2026 updated version which uses "Tax Year" terminology and the ₹ symbol.
Q: What happens if I don't reply to the AO's demand?
A: You risk penalties, interest under Sections 234B/234C, and possible coercive recovery actions including bank account attachment under Section 226(3) and property attachment. In cases of wilful default, prosecution under Section 276C is also possible. Always respond — even if you ultimately agree to pay, acknowledge the notice.
Q: What supporting documents are needed?
A: Include the original notice of demand (Form 151), your revised tax computation, and any evidence specific to your dispute — TDS certificates, loss proofs (P&L), advance tax challans, rectification application proof, or arithmetical error annexure. The strength of your supporting documents directly determines whether the AO accepts your revised estimate.
Q: On which reasons can I dispute the demand?
A: The prescribed reasons under Para 2 of Form 152 are: (i) Arithmetical error in Form 151, (ii) Pending rectification/appeal for a previous tax year under Section 287, (iii) Capital gains loss or no capital gains this year, (iv) No income of the nature under section 2(49)(n), and (v) Any other reason you specify. You can tick multiple applicable reasons.
Q: How do I submit Form 152? Can it be done online?
A: Typically, Form 152 can be submitted through the Income Tax e-filing portal (incometax.gov.in) or directly to the AO's office physically. With the 2026 e-filing updates, online submission is the preferred route. Always obtain an acknowledgment — either the portal receipt or an office-stamped copy.
Q: Can a registered partnership firm file Form 152?
A: Yes, but with a key additional requirement. As per Note 2 of Form 152 and the official Gazette: the registered firm must file its own Form 152 with the advance tax estimate for the firm. Additionally, each individual partner must also separately submit a revised Form 152 that includes their share of income from the registered firm in their personal advance tax estimate.
Q: Is there a specific deadline to file Form 152?
A: Act quickly — ideally file Form 152 before the advance tax payment deadline mentioned in the notice. There is no separate fixed statutory deadline for Form 152 itself, but delays weaken your position and interest continues to accrue. Consult CA Sagar Batra's team for case-specific timelines immediately upon receiving your notice.
Reviewed & Authored by CA Sagar Batra
ICAI Registered Chartered Accountant | 15+ Years in Income Tax Practice | 12,000+ Tax Forms Filed across India | Specialist in Advance Tax Disputes, AO Notices, Section 289 Demands, and Income Tax Litigation.
CA Sagar Batra's practice has successfully resolved advance tax demand disputes for individuals, HUFs, firms, companies, and AOPs across Delhi, Mumbai, Bengaluru, Chennai, and all major cities.
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