Form 152: Reply to Advance Tax Demand Notice
Received a Form 151 advance tax demand notice and believe the Assessing Officer has estimated your tax too high? Form 152 (Earlier Form 28A) allows eligible taxpayers to intimate a lower advance tax estimate under Section 407(8) of the Income-tax Act, 2025.
How Form 152 Is Used
Need Help Responding to a Form 151 Advance Tax Demand?
If the Assessing Officer's advance tax estimate appears higher than your actual liability, Easy Return can help you review the demand, prepare a revised tax calculation and understand the Form 152 intimation process under the Income-tax Act, 2025.
Understanding Form 152 and Its Purpose
Form 152 (Earlier Form 28A) is a prescribed intimation form under the Income-tax Act, 2025. It allows a taxpayer to inform the Assessing Officer (AO) that the estimated income or advance tax liability mentioned in an official demand notice is higher than the taxpayer's reasonable estimate.
Under Section 407(8), Form 152 is relevant when an Assessing Officer has issued an advance tax demand under Section 289 pursuant to an order under Section 407(2) or 407(5). The related demand notice is issued in Form 151 (Earlier Form 28), while Form 152 is used by the taxpayer to intimate a lower estimate.
For example, the AO may have estimated your advance tax based on earlier income information, but your actual expected business profits may have declined. Similarly, your income calculations, eligible tax credits, or other relevant circumstances may justify a lower estimated advance tax liability.
Form 152 filing is optional, not compulsory for every taxpayer. It is specifically intended for taxpayers who disagree with the higher estimated income or tax payable determined by the AO. The form requires reasons for disputing that estimate and a revised computation.
Submitting Form 152 does not automatically mean that the Assessing Officer has formally cancelled or revised the original demand. The taxpayer should provide a reasonable and supportable estimate and ensure that advance tax payments are made according to the applicable provisions.
What Is Form 152 — Notice Reply to AO for Demand?
Form 152 (Earlier Form 28A) is a statutory intimation form that taxpayers can furnish to the Assessing Officer (AO) when they believe an advance tax demand is based on an excessive estimate of income or tax payable.
It is prescribed under Rule 223 of the Income-tax Rules, 2026, read with Section 407(8) of the Income-tax Act, 2025. The form relates to a notice of demand under Section 289 issued pursuant to an order under Section 407(2) or Section 407(5).
In simple terms, Form 151 is the advance tax demand notice issued by the department, while Form 152 is the taxpayer's intimation of a lower estimate. It allows you to explain why your income or advance tax liability may be lower than the Assessing Officer's calculation.
The purpose is to provide a prescribed method for communicating a reasonable, supportable estimate. It is not a general appeal against every income tax demand and does not automatically cancel the original notice.
Common Reasons for Furnishing Form 152
A taxpayer may have genuine reasons for estimating lower advance tax than the amount mentioned in the Assessing Officer's notice. Examples include:
Calculation Errors
An arithmetical error or incorrect income figure in the AO's computation may justify a different estimate.
Lower Business Profits
Reduced sales, increased business expenses or an expected business loss may lower taxable profits.
Changes in Capital Gains
Expected taxable capital gains may be lower than the amount considered by the AO, subject to the actual transactions.
Tax Credits or Relief
Eligible TDS, TCS, tax relief or advance tax already paid may affect the remaining amount payable.
Pending appeals or rectification proceedings may also be relevant where they affect the estimated tax computation. However, an appeal or rectification request does not automatically reduce an advance tax demand. Each circumstance should be supported by appropriate evidence.
What Information Is Required in Form 152?
Form 152 requires details of the advance tax demand, your reasons for disputing the AO's estimate, and a revised computation of estimated income and tax liability.
The computation can include income from salary, house property, business or profession, capital gains and other sources. It may also require relevant deductions, eligible tax credits, tax relief and advance tax payments already made.
Business and professional income requires particular care. The online form includes fields for estimated business or professional profits and relevant share of income from firms, associations or bodies of individuals, where applicable.
Form 152 must be verified by a person authorised to sign the income tax return under Section 265. The applicable requirements differ according to the taxpayer's legal status.
Form 152 — Important Details at a Glance
| Feature | Details |
|---|---|
| Current Form | Form No. 152 |
| Earlier Form | Form No. 28A |
| Governing Law | Income-tax Act, 2025 |
| Legal Provision | Section 407(8) |
| Prescribed Rule | Rule 223 of the Income-tax Rules, 2026 |
| Responds To | Form 151 advance tax demand under Section 289 read with Section 407(2)/(5) |
| Mandatory Filing? | No. Optional for taxpayers intimating a lower estimate. |
| Revision After Submission | Not permitted according to official Form 152 FAQs. |
| Authorised Signatory | Person authorised to sign the return under Section 265. |
| Online Filing | Available through the Income Tax e-Filing portal. |
| Verification | Applicable Aadhaar OTP, DSC or other permitted e-verification method. |
Entity-specific requirements: The notes to Form 152 include separate instructions for registered firms, partners, individuals, specified AOPs/BOIs and artificial juridical persons. The applicable fields and verification requirements must be followed according to the taxpayer's status.
2026 e-Filing: The portal provides panels for the Assessing Officer's notice, estimated income and attachments. The taxpayer must complete the required fields, preview the form and e-verify it.
For detailed filing instructions, refer to the official Form 152 User Manual .
ध्यान दें: Form 152 submit करने से पहले अपनी income calculation, tax credits और supporting documents ध्यान से जांच लें।
What Is an Income Tax Demand Notice?
An income tax demand notice is an official communication informing a taxpayer about an amount of tax or other dues payable under the applicable income tax law. Such demands may arise from assessment, return processing or other statutory proceedings.
In the context of advance tax, Form 151 (Earlier Form 28) is the prescribed notice of demand issued by the Assessing Officer (AO) under Section 289 read with Section 407(2) or Section 407(5) of the Income-tax Act, 2025.
The Assessing Officer may issue this notice after determining advance tax payable under the applicable provisions, using relevant earlier assessment or return information. The notice communicates the amount payable and the applicable instalments.
However, receiving a demand notice does not automatically mean your income tax calculation is incorrect. You should first verify the notice, examine the AO's computation and compare it with your estimated current-year income.
Form 151 — AO's Demand
The Assessing Officer issues Form 151 to communicate an advance tax demand and applicable payment instalments. It is not a general-purpose notice for every outstanding tax demand.
Form 152 — Taxpayer's Intimation
When a taxpayer estimates that advance tax payable is lower than the amount in the AO's order, Form 152 (Earlier Form 28A) may be used to intimate a lower estimate under Section 407(8).
Form 151 vs Form 152 — Key Differences
| Aspect | Form 151 — AO's Demand | Form 152 — Taxpayer's Intimation |
|---|---|---|
| Issued / Furnished By | Assessing Officer | Taxpayer or authorised signatory |
| Purpose | Communicates advance tax payable under the AO's order. | Intimates a lower advance tax estimate and supporting reasons. |
| Legal Basis | Section 289 read with Section 407(2)/(5) | Section 407(8) and Rule 223 |
| Requirement | Issued where the statutory conditions are satisfied. Not automatic for every taxpayer. | Optional, where the taxpayer considers the AO's estimate excessive. |
| Estimate Basis | Relevant assessed or returned income as prescribed by Section 407. | Taxpayer's reasonable estimate of current income and advance tax payable. |
| Revision | The AO may amend the underlying order in circumstances specified under Section 407(4). | A furnished Form 152 cannot be revised, according to official Form 152 FAQs. |
| Payment Implications | Specifies advance tax instalments payable after service of the notice, as applicable. | Section 407(8) allows the taxpayer to pay relevant future instalments according to the intimated current-income estimate, subject to law. |
| Signature / Verification | Issued by the Assessing Officer. | Furnished and verified by the eligible taxpayer or authorised signatory. |
Issued / Furnished By
Purpose
Legal Basis
Requirement
Estimate Basis
Revision
Payment Implications
Signature / Verification
Who Should File Form 152?
Form 152 (Earlier Form 28A) may be furnished by a taxpayer who has received a Form 151 advance tax demand notice and believes that the estimated income or advance tax payable determined by the Assessing Officer (AO) is higher than the correct estimate for the tax year.
Filing Form 152 is optional. It is intended for taxpayers who wish to intimate a lower advance tax estimate under Section 407(8) of the Income-tax Act, 2025. Merely belonging to a particular taxpayer category does not make Form 152 filing compulsory.
Two Main Conditions for Filing Form 152
Notice received: A notice of demand under Section 289, pursuant to Section 407(2) or 407(5), has been served on the taxpayer.
Lower estimate: The taxpayer reasonably believes that the AO's estimate of income or advance tax payable is excessive and can provide a revised computation.
For example, a business owner may receive an advance tax demand based on an earlier year's profits, while current-year profits are substantially lower. In such circumstances, the taxpayer may use Form 152 to furnish the revised estimate with appropriate reasons and supporting figures.
Form 152 Eligibility by Taxpayer Type
| Taxpayer Type | Can File? | Para 2 | Important Requirement |
|---|---|---|---|
| Individual Taxpayer | Yes, if eligible | Applicable | Furnish a lower income or advance tax estimate with reasons after receiving the relevant AO demand. |
| Unregistered Partnership Firm | Yes, if eligible | Applicable | Follow the entity-specific computation and verification requirements in Form 152. |
| Registered Partnership Firm | Yes, if eligible | Not included in the specified Para 2 categories | Official instructions require a firm estimate and separate partner estimates including their respective share of income, where applicable. |
| Company / LLP | Yes, if eligible | Not among the specified Para 2 categories | Verification must be made by the person authorised under Section 265 for the entity concerned. |
| AOP / BOI | Yes, if eligible | Applicable to specified Section 2(77)(e) entities | Use the applicable income computation and entity classification provisions. |
| Artificial Juridical Person | Yes, if eligible | Applicable under Section 2(77)(g) | Follow the relevant computation and authorised-signatory rules. |
| Taxpayer Agrees with AO Estimate | Not required | Not relevant | Form 152 is unnecessary if no lower estimate is being intimated. Advance tax payment obligations still apply. |
Individual Taxpayer
Unregistered Partnership Firm
Registered Partnership Firm
Company / LLP
AOP / BOI
Artificial Juridical Person
Taxpayer Agrees with AO Estimate
Why Do You Receive an AO Advance Tax Demand Notice?
An Assessing Officer (AO) may issue an advance tax demand notice when advance tax payable is determined under the relevant provisions of Section 407 of the Income-tax Act, 2025. The notice is issued in Form 151 (Earlier Form 28) and communicates the estimated advance tax payable for the relevant tax year.
The AO's estimate may be based on earlier assessed or returned income and the information permitted under the statutory computation process. However, your actual current-year taxable income may be different because of changes in earnings, profits, capital gains or eligible tax adjustments.
Receiving Form 151 does not automatically mean you have committed a tax violation. It is important to review the calculation before deciding whether the amount should be paid or a lower estimate should be intimated through Form 152.
Important: Notice Issuance vs Reasons for Disagreement
The legal basis for issuing an advance tax demand is different from the reasons a taxpayer may give for estimating lower tax. The examples below help identify differences between the AO's computation and your current estimated liability. They are not automatic triggers for receiving Form 151.
Common Reasons for Differences in Advance Tax Estimates
The following situations may help explain why a taxpayer's estimated advance tax differs from the amount specified in the Assessing Officer's demand notice.
| Situation | Possible Difference | What to Explain in Form 152 |
|---|---|---|
| Higher Income in Earlier Years | The AO's estimate may reflect income from an earlier assessment or return, while current-year taxable income is expected to be lower. | Provide a reasonable revised current-year income estimate, explaining the changes with relevant supporting records. |
| Lower Business or Professional Profits | Business turnover, expenses or profitability may have changed, producing lower taxable profits than the earlier estimate. | Explain the revised business or professional income using available accounts, profit-and-loss estimates and supporting information. |
| Capital Gains Are Lower or Absent | Expected taxable capital gains may not arise during the current tax year, or actual gains and losses may differ from assumptions. | Specify the absence or loss of capital-gains income and include relevant transaction records or a revised computation. |
| Arithmetical Error or Record Mistake | The computation enclosed with Form 151 may contain an arithmetical error or a mistake apparent from the relevant record. | Identify the exact calculation difference. For a mistake apparent from record, provide relevant rectification details under Section 287, where applicable. |
| TDS/TCS Credits or Tax Relief | Available source-tax credits or eligible relief may affect the estimated tax remaining payable. | Reconcile applicable TDS/TCS credits and tax relief with supporting statements, certificates and the revised tax computation. |
| Financial Transaction Differences | Transactions appearing in AIS or other records may need reconciliation with the correct taxable income, gains or losses. | Clarify the actual nature and tax treatment of relevant transactions. Do not treat a transaction's gross value as taxable income without analysis. |
How to Respond to Form 151 Advance Tax Demand
After receiving a Form 151 (Earlier Form 28) advance tax demand notice, your next step depends on whether you agree with the Assessing Officer's (AO) estimated advance tax liability.
You may pay the applicable advance tax according to the AO's order, or, if your reasonable current-income estimate is lower, furnish Form 152 (Earlier Form 28A) under Section 407(8) of the Income-tax Act, 2025.
Option 1: Agree with the Estimate
If the AO's advance tax estimate is consistent with your current taxable income and eligible tax credits, pay the applicable amount by the prescribed instalment dates. Form 152 is not necessary merely to accept the estimate.
Option 2: Intimate a Lower Estimate
If your advance tax payable on current income is lower than the amount in the AO's order, you may submit Form 152 with supporting reasons and a revised tax computation.
Comparison of Available Actions
| Action | When It May Apply | Payment Implication | Important Consideration |
|---|---|---|---|
| Form 152 Intimation | The estimated advance tax payable on current income is lower than the amount specified in the AO's order. | Relevant future instalments may be paid according to the lower estimate under Section 407(8), subject to the prescribed rules. | The estimate must be reasonable. Applicable interest and subsequent tax liability are not automatically waived. |
| Pay as per AO's Estimate | The advance tax estimate is accurate and consistent with the taxpayer's expected liability. | Pay the applicable advance tax in accordance with the prescribed instalment schedule. | Payment does not necessarily close every related tax proceeding or eliminate interest already accrued. |
| Lower Estimate with Instalment Payments | The taxpayer has a supportable lower estimate and wants to follow the Section 407(8) procedure. | After furnishing the prescribed intimation, remaining instalments are governed by the applicable statutory schedule. | This is not an independent partial-payment dispute procedure. Do not assume any arbitrary balance can be withheld. |
| Ignore the Notice | Not a recommended response to an official advance tax demand. | Unpaid or insufficient advance tax can lead to statutory interest where the relevant conditions are met. | Failure to act may create further compliance consequences. The outcome depends on the law and the circumstances. |
Example: When Form 152 May Be Appropriate
Suppose the Assessing Officer's advance tax order specifies ₹1,20,000, but your reasonable current-year tax computation shows only ₹80,000 payable after considering applicable tax credits.
If the lower estimate is supported by your current income and tax calculation, Form 152 can be used to intimate the difference to the Assessing Officer.
Important: The ₹40,000 difference is not an automatic tax saving. Your actual liability, instalment payments and any interest depend on the applicable law and final tax computation.
How to File Form 152 Online — Step-by-Step Guide
If you have received a Form 151 (Earlier Form 28) advance tax demand notice and reasonably believe that the Assessing Officer's estimate is too high, you may furnish Form 152 (Earlier Form 28A) under Section 407(8) of the Income-tax Act, 2025.
The official e-Filing portal provides an online process to prepare, submit and e-verify Form 152. Follow the steps below to complete the prescribed intimation correctly.
Seven Steps to Prepare and Submit Form 152
Review Your Form 151 Notice
Read the advance tax demand issued by the Assessing Officer carefully. Check the Tax Year, DIN, order date, demand amount, Assessing Officer's details and calculation enclosure.
Identify why your estimated current-year liability may differ from the AO's estimate.
Collect Relevant Financial Records
Gather your income statements, salary records, profit-and-loss information, capital gains details, tax deduction records and previous advance tax challans.
Review applicable TDS/TCS credits and supporting documents, including Form 16 ( Now Form 130 ) where relevant to the tax period.
Estimate Income Under Each Head
Prepare a reasonable estimate of your income from salary, house property, business or profession, capital gains and other taxable sources.
Consider applicable deductions, eligible losses and any special income-tax treatment. Keep records supporting the estimated figures.
Calculate Revised Advance Tax
Apply the relevant income tax rates to your estimated taxable income. Consider applicable rebates, surcharge, cess and eligible tax relief.
Adjust eligible TDS/TCS and advance tax payments already made to determine the remaining liability.
You can check your advance tax liability using the Easy Return calculator before finalising the estimate.
Open and Complete Form 152
Log in to the official e-Filing portal and navigate to e-File → Income Tax Forms → File Income Tax Forms.
Under the Income-tax Act, 2025, find Form 152, select the appropriate Tax Year and begin filing.
Complete the Assessing Officer, Notice and Intimation panel, followed by the Estimate of Income panel. Save each panel after checking the entries.
Upload Supporting Documents
Open the Attachments panel. Upload relevant documents supporting the difference between the AO's estimate and your revised calculation.
Depending on your circumstances, these may include the notice, revised computation, relevant tax certificates, challans, financial records or an explanation of identified errors.
Complete the verifier details and save the panel.
Preview, e-Verify and Download Acknowledgement
Preview the completed form. Carefully examine the Tax Year, DIN, income estimate, tax calculation, reasons and attachments. Correct mistakes before submission.
Proceed to e-verification using an available mode such as Aadhaar OTP, DSC or other permitted EVC method. After successful submission, download the acknowledgement receipt and retain the Transaction ID and Acknowledgement Receipt Number.
You can later find the filed Form 152 under e-File → Income Tax Forms → View Filed Forms.
Example: Revised Advance Tax Estimate
Suppose the AO's Form 151 order specifies advance tax payable of ₹1,20,000, but your current estimated income and eligible tax credits result in a lower computed liability.
Illustrative figures only. The difference is not an automatic tax saving or interest waiver. Your final tax and instalment obligations depend on the law and actual income.
Checklist Before Submitting Form 152
Check the following details before completing e-verification:
Documents Required for Form 152
When furnishing Form 152 (Earlier Form 28A), taxpayers must provide a reasonable revised estimate of advance tax and explain why the Assessing Officer's calculation appears excessive. Supporting records help substantiate the differences.
The documents needed depend on the reason for intimating a lower advance tax estimate. Not every document listed below must be uploaded in every case. The Income Tax Department's online Form 152 includes a dedicated Attachments panel for relevant evidence.
Essential Information to Keep Ready
Supporting Documents for Form 152
The following records may be useful depending on the discrepancy identified in the Assessing Officer's computation.
| Document | Purpose | When Relevant |
|---|---|---|
| Form 151 Demand Notice | Provides the demand reference, Assessing Officer details and computation against which a lower estimate is being furnished. |
Notice details essential
Keep the notice available.
Upload a copy where required
or helpful.
|
| Revised Income & Tax Computation | Shows estimated income under relevant heads, applicable tax adjustments and revised advance tax payable. |
Core filing information
Required computation details
must be entered in Form 152.
Attach a supporting worksheet
where useful.
|
| TDS/TCS Certificates & Statements | Helps reconcile eligible tax deducted or collected at source with the tax calculation. |
If tax credits affect estimate
Relevant salary or non-salary
certificates, Form 26AS,
AIS and supporting statements.
|
| Advance Tax Payment Challans | Helps establish advance tax already deposited and reconcile the outstanding liability. | If tax already paid |
| Arithmetical Error Annexure | Identifies incorrect figures or calculation mistakes in the AO's computation. |
If calculation error is cited
Annex relevant details
wherever necessary under
the form instructions.
|
| Rectification or Appeal Records | Provides relevant application particulars or proceedings supporting the stated difference in tax estimation. |
If relevant proceedings exist
Include applicable references,
dates and supporting records.
|
| Capital Gains & Loss Statements | Supports revised estimated capital gains, capital losses or the absence of expected taxable gains. |
If capital gains differ
Broker statements, transaction
details or asset-sale records.
|
| Business Profit & Loss Statement | Supports estimated business or professional profits, losses and changes in current-year taxable income. | For relevant business income |
| Partnership & Profit-Sharing Records | Helps substantiate applicable share of income from a firm and entity-specific estimates. |
For relevant partners or firms
Partnership deed, accounts
and supporting allocations
where necessary.
|
Checklist Before Uploading Documents
Common Reasons for Form 152 Intimation
If you receive a Form 151 (Earlier Form 28) advance tax demand notice and believe the Assessing Officer's (AO) estimated liability is excessive, Form 152 (Earlier Form 28A) provides a prescribed mechanism to intimate a lower estimate under Section 407(8) of the Income-tax Act, 2025.
Form 152 includes specific grounds for explaining why the AO's estimate differs from your current-year income and tax computation. The appropriate reason depends on your circumstances and should be supported by accurate records.
Form 152 — Prescribed Grounds and Supporting Computation Adjustments
| Reason or Adjustment | What It Means | Form Reference | What You Should Provide |
|---|---|---|---|
| Arithmetical Errors | An incorrect addition, subtraction, tax calculation or other arithmetic error appears in the computation accompanying Form 151. | Para 2(i) | Identify the specific computation error and provide corrected figures. Attach an annexure explaining the error wherever required under the form instructions. |
| Rectification of a Mistake Apparent from Record | A mistake apparent from the record exists under Section 287, and an application for rectification has been filed or is proposed to be filed. | Para 2(ii) | Mention the relevant rectification details, filing date where applicable, and the mistake affecting the estimated liability. |
| Capital Gains Loss or No Capital Gains | Current-year capital gains are lower, absent or result in a relevant loss, whereas the AO's estimate includes capital-gains income. | Para 2(iii) | Prepare a revised capital gains computation. Use transaction statements or other relevant records to support the amount. |
| Absence of Specified Income | Income of the nature referred to in Section 2(49)(n) is absent during the current tax year. | Para 2(iv) | State the absence of the relevant income and explain why the provision applies to your circumstances. |
| Any Other Specific Reason | A relevant difference affecting the estimated income or tax payable is not covered by the other specified grounds. | Para 2(v) | Clearly explain the reason and include a reasonable revised computation with supporting information. |
| Eligible TDS/TCS Credits | Eligible tax deducted or collected at source affects the remaining advance tax payable. | Computation | Reconcile applicable TDS/TCS credits using certificates, Form 26AS, AIS or other supporting tax records. |
| Eligible Deductions and Loss Adjustments | Deductions allowed under the applicable tax regime and permissible loss adjustments affect the estimated taxable income. | Computation | Include only eligible deductions and losses, subject to applicable conditions and the relevant tax regime. |
| Lower Business or Professional Income | Current-year business or professional income is lower than the income considered in the AO's advance-tax estimate. | Income Estimate | Prepare a reasonable revised profit-and-loss estimate supported by relevant business records and calculations. |
Important: Prescribed Reasons vs Tax Computation
Para 2(i) to 2(v) lists the specific reasons for disagreeing with the Assessing Officer's estimate. According to the official Form 152 FAQs, Para 2 is applicable only to specified taxpayer categories.
TDS/TCS credits, deductions, losses and business income adjustments are relevant to calculating the revised advance tax liability. They should not automatically be treated as separate prescribed Para 2 reasons.
Depending on the facts, a calculation adjustment may also support an appropriate prescribed reason for the lower estimate.
Example: Lower Business Profits
Suppose the Assessing Officer's advance tax estimate is based on profits reported during an earlier year. However, the business expects significantly lower taxable profits during the current tax year.
The taxpayer may prepare a revised business income estimate, supported by current financial records, and furnish Form 152 where the statutory conditions are met.
The revised computation should reflect applicable income, tax rates, eligible deductions, credits and other adjustments. A lower estimate must be reasonable and should not be used merely to postpone advance tax payments.
Sample Form 152 With Dummy Filled Details
Below is an illustrative example of Form 152 (Earlier Form 28A) under Rule 223 of the Income-tax Rules, 2026. It demonstrates how a taxpayer can explain a lower advance tax estimate after receiving Form 151.
FORM NO. 152
Illustrative intimation to the Assessing Officer regarding a lower estimate of advance tax payable against an applicable Form 151 demand notice.
1. Taxpayer & Notice Information
2. Reasons for Lower Estimate
The taxpayer considers the advance tax estimated by the Assessing Officer excessive because the current-year business income is expected to be lower than the income used in the AO's computation.
My estimated taxable profits for Tax Year 2026–27 are lower than the previous year's assessed business profits. The revised estimate is based on current financial records and expected taxable income. Supporting working papers are available for reference.
This explanation is illustrative. The official form's reason fields must be completed according to the taxpayer's applicable category and circumstances.
3. Revised Estimated Income
| Income Particulars | Amount |
|---|---|
| Income from Salary | ₹12,00,000 |
| Income from House Property | ₹1,00,000 |
| Estimated Business Profits | ₹3,00,000 |
| Taxable Capital Gains | Nil |
| Income from Other Sources | ₹50,000 |
| Aggregate Estimated Income | ₹16,50,000 |
| Less: Assumed Eligible Deductions | − ₹1,50,000 |
| Illustrative Taxable Income | ₹15,00,000 |
Assumes deductions are available under the taxpayer's applicable regime. Income from each source must be computed according to the relevant tax provisions.
4. Estimated Advance Tax Computation
| Particulars | Amount |
|---|---|
| Assumed Computed Income Tax Including Applicable Cess | ₹1,50,000 |
| Less: Eligible TDS/TCS | − ₹90,000 |
| Estimated Advance Tax Liability | ₹60,000 |
| Less: Advance Tax Already Paid | − ₹20,000 |
| Balance Advance Tax Payable | ₹40,000 |
The ₹1,50,000 assumed tax is not derived from the stated income using a specific tax regime. These figures illustrate reconciliation only and must not be used for actual filing.
5. Signature & Verification
Place: New Delhi
Date: 15 October 2026
Rajesh Kumar Sharma
Individual Taxpayer
Signature: Not signed — Sample
Important Notes Before Filing
- Form 152 must be verified by an eligible authorised signatory under Section 265.
- The prescribed form contains specific grounds and entity-wise instructions, including special provisions for certain firms and partners.
- The official form's notes and annexure requirements must be followed.
- The Income Tax Department's FAQs state that a furnished Form 152 cannot be revised.
- A lower estimated liability does not automatically cancel interest or establish the final tax payable.
View the Prescribed Form 152 PDF
Use the official notified form and Income Tax Department instructions when preparing an actual submission.
What Happens If You Ignore Form 151?
If you receive a Form 151 (Earlier Form 28) advance tax demand notice, you should review it carefully rather than ignore it. The notice communicates an advance tax amount determined by the Assessing Officer (AO) under the applicable provisions of the Income-tax Act, 2025.
Ignoring the notice does not automatically result in a penalty, prosecution or property attachment. However, failure to pay the advance tax legally due may create additional interest liability, and unpaid tax arrears can have separate recovery consequences where the relevant legal conditions are satisfied.
Do Not Ignore an Official Advance Tax Demand
Verify the notice, review the amount and check applicable payment deadlines. If your reasonable current-income estimate is lower than the AO's estimate, consider the prescribed Form 152 procedure instead of taking no action.
Possible Consequences of Unpaid or Insufficient Advance Tax
Interest on Advance Tax Default
When advance tax required under the law is not paid, or the amount paid is less than 90% of assessed tax, interest may apply under Section 424.
The general statutory rate is simple interest at 1% per month or part of a month, calculated for the applicable period on the relevant shortfall.
Interest for Deferred Instalments
Advance tax paid by the prescribed instalment dates may be compared with the applicable statutory payment targets.
Where there is a chargeable shortfall, Section 425 may impose interest at the prescribed monthly rate and for the specified period, subject to applicable exceptions.
Higher Balance Tax Payable
Insufficient advance tax can leave a higher tax balance when your actual annual liability is determined.
The remaining amount may need to be paid along with applicable statutory interest or other dues before or during the relevant return or assessment process.
Recovery of Outstanding Tax Arrears
If enforceable tax arrears remain unpaid, the law provides specified recovery mechanisms, including recovery from money held by third parties in qualifying circumstances.
These measures do not arise automatically simply because Form 151 is ignored. Recovery depends on the nature of the dues and applicable statutory procedure.
Important distinction: Section 424 and Section 425 impose interest according to statutory conditions. A separate penalty, prosecution or attachment should not be assumed merely because an advance tax instalment was missed.
What Should You Do Instead?
Verify the Notice
Check PAN, Tax Year, DIN, Assessing Officer details and the demand computation.
Review the Advance Tax Calculation
Compare the AO's estimate with your current taxable income and eligible TDS/TCS adjustments.
Use Form 152 If Appropriate
If your reasonable estimated advance tax is lower, follow the Section 407(8) intimation procedure with supporting figures.
Pay Applicable Tax on Time
Review the remaining instalments and make the required payments. Preserve challan receipts.
Practical Tips to Handle Form 151 and File Form 152 Correctly
Responding to an advance tax demand requires accurate information, a reasonable income estimate and the correct filing procedure. If you have received Form 151 (Earlier Form 28) and intend to submit Form 152 (Earlier Form 28A), these practical tips can help you avoid common preparation mistakes.
Check the Notice and Payment Dates
Verify the Tax Year, DIN, issuing Assessing Officer, order date, service date and advance tax instalments. Follow applicable statutory deadlines and portal instructions.
Verify Your Calculations Before Filing
Recheck estimated income, tax rates, eligible deductions, rebates, cess and TDS/TCS credits. Official FAQs state that Form 152 cannot be revised once furnished.
Explain the Difference Clearly
Use factual language and identify the exact difference between the AO's estimate and your current-year estimated income or tax.
Select the Applicable Form 152 Reason
Complete the prescribed reason fields where applicable to your taxpayer category. Explain arithmetic errors, rectification issues or other relevant grounds accurately.
Include Supporting Documents
Attach records relevant to your lower estimate. Where arithmetic errors are cited, identify the computation differences and provide the relevant annexure.
Seek Professional Review If Needed
A qualified tax professional may help with complex income, entity-specific requirements or supporting calculations. Professional assistance does not guarantee acceptance or eliminate tax liabilities.
Save Your Filing Acknowledgement
After successful e-verification, download the acknowledgement and retain the Transaction ID, Acknowledgement Receipt Number and submitted records.
Do Not Confuse Form 151 and Form 152
Form 151 is the advance tax demand issued by the AO. Form 152 is the taxpayer's intimation of a lower advance tax estimate.
Self-Filing vs Professional Assistance
Form 152 can be filed directly through the official Income Tax e-Filing portal. Professional assistance is optional and may be helpful when calculations or statutory requirements are complex.
| Activity | Self-Filing | With Professional Assistance |
|---|---|---|
| Tax Calculation Review | You calculate and verify the estimated income, tax liability and credits. | A professional can review calculations and identify potential discrepancies. Accuracy is not guaranteed. |
| Eligible Deductions | You identify deductions and adjustments available under the applicable regime. | A professional can review deduction eligibility and applicable tax provisions. |
| Reasons for Lower Estimate | You determine the correct reasons and complete applicable form fields. | A professional can help assess relevant grounds and prepare the explanation. |
| Supporting Documents | You gather, organise and upload supporting records yourself. | Assistance may include reviewing documents and preparing relevant annexures, depending on service scope. |
| Online Filing & Verification | You complete the form, preview, e-verify and retain the acknowledgement. | Guidance may be available for preparing and submitting the form through authorised procedures. |
| Outcome | Depends on the facts, applicable provisions and accuracy of the estimate. | The same statutory rules apply. No approval, tax saving or interest waiver is guaranteed. |
| Cost | You prepare the form yourself without hiring a tax professional. | Service charges, if any, depend on the provider and agreed scope of work. |
Latest Form 152 Updates — Income-tax Rules, 2026
The implementation of the Income-tax Act, 2025 and Income-tax Rules, 2026 introduced new statutory references and prescribed forms for applicable tax periods. One of these is Form 152 (Earlier Form 28A), which is used to intimate a lower advance tax estimate to the Assessing Officer.
New Income-tax Framework Takes Effect
The Income-tax Act, 2025 came into force on 1 April 2026. The Income-tax Rules, 2026 prescribe updated forms, including Form 152, for the relevant tax periods governed by the new framework.
Updated Form Number
Form 152 is the new prescribed form corresponding to the earlier Form 28A under the Income-tax Rules, 1962. It serves the purpose of intimating a lower advance tax estimate.
Updated Legal References
Form 152 is prescribed under Rule 223 for the intimation referred to in Section 407(8). It concerns the advance tax demand under Section 289 pursuant to Section 407(2) or 407(5).
Online Filing Facility
The Income Tax Department provides an online Form 152 filing workflow, including data entry, supporting attachments, preview, e-verification and acknowledgement generation.
Tax Year Terminology
Form 152 under the new Act uses Tax Year terminology. For earlier assessment years governed by the Income-tax Act, 1961, the relevant older provisions and forms may continue to apply.
Prescribed Financial Details
The updated form provides for amounts in rupees and relevant details of estimated income, applicable tax credits, tax relief and advance tax payable. These figures must reflect a reasonable computation.
Verification & Filing Notes
Form 152 includes prescribed notes covering authorised signatories and specific taxpayer categories, including certain firms and their partners. Applicable instructions must be followed.
Form 152 Online Filing — Three Main Panels
AO, Notice & Intimation
Enter relevant Assessing Officer details, order DIN, date and reasons for intimating a lower estimate.
Estimate of Income
Complete estimated income details, applicable tax adjustments, TDS and advance tax computation.
Attachments
Upload relevant supporting records and complete verifier details before preview and e-verification.
Sample Form 152 Reply Letter Format for AO
When furnishing Form 152 (Earlier Form 28A), you may prepare an additional covering letter explaining why your estimated advance tax payable is lower than the amount specified in the Assessing Officer's Form 151 demand.
The sample below can help you organise the notice details, reasons for disagreement and supporting documents in a clear, professional format.
Important: This covering letter is an optional supporting explanation, not a replacement for the prescribed Form 152. For online filing, complete Form 152 and upload relevant supporting documents through the official e-Filing portal.
Sample Covering Letter to Assessing Officer
Illustrative TemplateDate: [DD/MM/YYYY]
To,
The Assessing Officer,
[Ward/Circle and Office Address]
[City, State, PIN]
Reference:
Form 151 Advance Tax Demand Notice
DIN/Order Reference:
[DIN]
Order Date:
[Date]
Date of Service:
[Date]
Respected Sir/Madam,
I am in receipt of the notice of demand under Section 289 of the Income-tax Act, 2025, issued pursuant to an order under Section 407(2) or Section 407(5), directing payment of estimated advance tax amounting to ₹[Amount] for Tax Year [20XX–XX] .
I respectfully submit that the advance tax estimated in the above-mentioned order is higher than the amount payable on my estimated current income.
The reason for this difference is [Clearly explain the relevant reason, such as a calculation error, lower expected business profits, reduced taxable capital gains or eligible tax credits not considered] .
Based on my revised computation, my estimated advance tax liability for the relevant tax year is ₹[Revised Amount] , compared with the amount of ₹[AO's Estimate] specified in the order.
I have furnished Form No. 152 under Section 407(8), together with the revised computation and relevant supporting records.
I request you to kindly take the intimation and supporting details on record in accordance with the applicable provisions of the Income-tax Act, 2025.
Enclosures, as applicable:
- Form 152 intimation details
- Revised estimated income and advance tax computation
- Relevant Form 151 notice and computation reference
- TDS/TCS records and advance tax challans, where relevant
- Supporting annexures or financial statements, where applicable
Thank you.
Yours faithfully,
[Taxpayer / Authorised Signatory Name]
PAN:
[PAN]
Designation:
[If Applicable]
What to Check Before Using This Letter
Form 152 Frequently Asked Questions
Find clear answers about Form 152 filing, eligibility, authorised signatories, deadlines, supporting documents and advance tax demands under the Income-tax Act, 2025.
Can I revise Form 152 after submitting it?
No. According to the Income Tax Department's official FAQs, Form 152 cannot be revised once it is successfully furnished.
Carefully review the income estimate, advance tax calculation, reasons for the lower estimate and supporting documents before submitting and e-verifying the form.
The official e-Filing portal provides a preview facility where you can review and correct entries before final submission.
Is filing Form 152 mandatory?
No. Form 152 filing is optional. It is relevant when you have received a Form 151 (Earlier Form 28) advance tax demand and believe the Assessing Officer's advance tax estimate is higher than your reasonable current-year liability.
If you agree with the AO's calculation, Form 152 is generally unnecessary. You should still review and meet your applicable advance tax payment obligations.
Who can sign and verify Form 152?
Form 152 must be verified by a person authorised to sign the income tax return under Section 265 of the Income-tax Act, 2025.
For an individual, this is generally the taxpayer, subject to applicable exceptions. For an HUF, company, partnership firm or other entity, the eligible signatory depends on its legal status and the conditions specified under Section 265.
The signatory must use an applicable e-verification method such as Aadhaar OTP, Digital Signature Certificate or another permitted EVC mode.
Where can I download the latest Form 152 PDF?
You can access Form 152 (Earlier Form 28A) through the official Income Tax Department website and the relevant form information available on its e-Filing portal.
For the notified form and applicable instructions, visit the official Form 152 page .
Check that the form relates to the correct tax period. Form 152 under the new framework uses Tax Year terminology and refers to Section 407(8) and Rule 223.
What happens if I do not respond to the AO's advance tax demand?
Ignoring Form 151 does not automatically result in prosecution, attachment of property or freezing of a bank account.
However, failure to pay legally required advance tax may lead to interest under Section 234B (Now Section 424) or Section 234C (Now Section 425), depending on the statutory conditions.
Unpaid tax arrears may also have separate recovery consequences where applicable. Verify the notice, review the computation and take appropriate action instead of ignoring it.
What documents are required to submit Form 152?
Keep the Form 151 demand details, revised estimated income and advance tax computation, and the reasons for your lower estimate ready.
Depending on the case, supporting documents may include TDS/TCS records, Form 26AS, AIS, advance tax challans, business profit-and-loss statements, capital gains calculations or rectification records.
Not every document is mandatory in every case. Upload relevant evidence through the Attachments panel of the official online Form 152.
On what grounds can I intimate a lower advance tax estimate?
The prescribed grounds in Para 2 of Form 152 include arithmetical errors, applicable rectification issues, capital gains losses or absence of capital gains, absence of income specified under Section 2(49)(n), and other relevant reasons.
Para 2 applies to specified categories of taxpayers under the form's notes. Select the relevant reasons and provide a reasonable revised income and tax computation.
Form 152 is an intimation of a lower estimate, not a general appeal against every income tax demand.
How do I submit Form 152 online?
Log in to the official Income Tax e-Filing portal and navigate to e-File → Income Tax Forms → File Income Tax Forms.
Select Forms under the Income-tax Act, 2025, search for Form 152, choose the applicable Tax Year and complete the required panels.
Upload relevant attachments, preview the completed form and proceed to e-verification. After successful submission, download the acknowledgement and retain the Transaction ID and Acknowledgement Receipt Number.
The official Form 152 User Manual describes the online procedure.
Can a registered partnership firm file Form 152?
Yes, where the statutory conditions are satisfied. The prescribed notes contain specific instructions for registered partnership firms and their individual partners.
The firm must follow the applicable estimate requirements. Individual partners also have instructions concerning their respective advance tax estimates, including income from the registered firm.
The precise filing and computation requirements should be assessed according to each taxpayer's status and the relevant Form 151 demand circumstances.
Is there a specific deadline to file Form 152?
Form 152 is connected to a specific advance tax demand and the instalments payable during the tax year.
The official guidance reviewed does not establish one universal fixed filing date that applies to every Form 152 case. Therefore, do not assume that every taxpayer has the same filing deadline.
Act promptly after receiving Form 151. Check the date of service, remaining advance tax instalments and applicable procedural requirements before submitting a lower estimate.
Delay may affect your payment planning, and applicable interest can arise independently of Form 152 filing.
Essential Tax Forms & Resources
Find useful TDS/TCS certificates, tax statements, applications and notices under the Income-tax Rules, 2026. Explore the relevant form and its filing requirements.
TDS & TCS Certificates
Returns & Statements
Applications & Notices
Important: The correct income tax form depends on the nature of the transaction, taxpayer category and applicable tax year. For Form 152, verify the prescribed intimation procedure under Rule 223 before submission. Consult official Income Tax Department instructions for applicable filing requirements.
CA Sagar Batra
ICAI Registered Chartered Accountant · 10+ Years of Professional Experience · 12,000+ Tax Filings
Chartered Accountant with experience in taxation, compliance and business advisory. His work covers Income Tax, GST, TDS, tax notices, business compliance and financial documentation for individuals and businesses across India.