Income Tax Form 152: Intimation of Advance Tax Demand – Section 289 & 407

Form 152 under the Income-tax Act, 2025 provides a mechanism for taxpayers to intimate the Assessing Officer when an advance tax demand issued under section 289, pursuant to sections 407(2) or 407(5), is considered excessive. It allows the assessee to furnish a revised and lower estimate of income subject to advance tax along with reasons such as arithmetical errors, mistakes apparent on record, or absence of expected income. Filing of the form is optional and applies only where the taxpayer disputes the estimate made by the Assessing Officer. The form requires detailed head-wise income computation, consideration of deductions, tax credits, and prior tax payments. Once submitted, it cannot be revised, necessitating careful preparation. This framework ensures fairness in advance tax assessment, reduces undue financial burden, and enhances transparency and efficiency in tax administration by allowing taxpayers to correct inflated tax demands.

Income Tax Department
Ministry of Finance, Government of India

FAQs on Income Tax Form 152 (Earlier Form 28A): Intimation of Advance Tax Demand Under Section 289 & 407 of Income tax Act 2025

Form 152 — Frequently Asked Questions

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

Q1. What is Form 152?

Ans:

Form 152 is prescribed for intimating the Assessing Officer under section 407(8) of the Income-tax Act that the notice of demand issued under section 289 for payment of advance tax, pursuant to an order under section 407(2) or section 407(5), is excessive, and for furnishing a revised estimate of income subject to advance tax.

Q2. Who should file Form 152?

Ans:

Form 152 may be filed by a person:

• On whom a notice of demand under section 289 for payment of advance tax has been served, and
• Who is of the opinion that the estimate of income or advance tax made by the Assessing Officer is higher than the correct estimate for the relevant tax year.

Q3. Is filing of Form 152 mandatory?

Ans:

No.

Form 152 is optional and is required to be filed only if the assessee disputes the advance tax estimate made by the Assessing Officer and seeks to intimate a lower and revised estimate under section 407(8).

Q4. Before whom should Form 152 be filed?

Ans:

Form 152 shall be filed before the Assessing Officer who has issued the notice of demand under section 289.

Q5. What is the purpose of filing Form 152?

Ans:

The purpose of Form 152 is to:

• Inform the Assessing Officer that the advance tax demand is excessive,
• Specify the reasons for such excess, and
• Furnish a detailed revised estimate of income subject to advance tax for the relevant tax year.

Q6. What reasons can be stated for disputing the advance tax demand in Form 152?

Ans:

The assessee may state one or more of the following reasons, as provided in the form:

• Arithmetical error in the computation contained in Form No. 151,
• Existence of a mistake apparent from record within the meaning of section 287 for which rectification has been filed or is proposed to be filed,
• Loss or absence of income under the head “Capital gains” during the current tax year,
• Absence of income of the nature referred to in section 2(49)(n), or
• Any other specific reason, which must be clearly specified.

Q7. What details are required to be furnished in Form 152?

Ans:

Form 152 requires the assessee to furnish:

• Reference to the notice of demand and date of service,
• Reasons for disputing the estimate made by the Assessing Officer, and
• A comprehensive head-wise revised estimate of income, including salaries, capital gains, house property, business or profession, and income from other sources.

Q8. How should income from business or profession be reported in Form 152?

Ans:

Income from business or profession should be reported separately for:

• Profits and gains from business or profession carried on by the assessee,
• Share of income from firm(s), and
• Income from an association of persons or body of individuals,

along with name, address, registration status, and amount of profit or loss, wherever applicable.

Q9. What is meant by “income subject to advance tax” in Form 152?

Ans:

“Income subject to advance tax” means the aggregate estimated income chargeable to tax, computed after:

• Aggregating income under all heads,
• Allowing set-off of carried forward losses, and
• Allowing deductions admissible under Chapter WII of the Act.

Q10. Are deductions and tax credits required to be considered while computing the revised estimate?

Ans:

Yes.

While computing the revised estimate, the assessee is required to take into account:

• Income on which tax is not payable or rebate is admissible,
• Tax deductible or collectible at source under sections 392 and 393,
• Relief on account of double taxation, if any, and
• Advance tax already paid under section 406.

Q11. Who is required to fill Para 2 of Form 152?

Ans:

Para 2 of Form 152 is required to be filled only by:

• Individuals,
• Unregistered firms,
• Associations of persons or bodies of individuals referred to in section 2(77)(e), and
• Artificial juridical persons referred to in section 2(77)(g) of the Act.

Q12. Who should sign and verify Form 152?

Ans:

Form 152 must be signed by a person authorised to sign the return of income under section 265 of the Act, such as:

• The individual assessee,
• A partner of the firm, or
• A director or other authorised signatory, as applicable.

Q13. Is Form 152 applicable in the case of registered firms?

Ans:

Yes.

A registered firm is required to submit its own estimate of advance tax payable, if any, in accordance with Part III of the First Schedule to the relevant Finance Act, and individual partners are also required to submit their respective estimates including their share of income from the firm.

Q14. Can annexures be attached to Form 152?

Ans:

Yes.

Details of arithmetical errors or mistakes apparent from record referred to in Para 2 of the form may be annexed, wherever necessary.

Q15. Can Form 152 be revised after submission?

Ans:

No.

Once Form 152 is furnished, it cannot be revised, and therefore due care must be taken while preparing the revised estimate.

Q16. Are the Notes appended to Form 152 mandatory?

Ans:

Yes.

The Notes form an integral part of Form 152 and must be complied with, particularly with regard to:

• Authorised signatory,
• Applicability of the form,
• Meaning of agricultural income, and
• Annexure and currency requirements.

Q17. Why is Form 152 important?

Ans:

Filing Form 152:

• Provides a statutory mechanism to contest excessive advance tax demands,
• Ensures fair and accurate estimation of advance tax liability,
• Reduces undue financial burden on taxpayers, and
• Facilitates responsive and efficient advance tax administration.

Guidance Note on Income Tax Form 152 (Earlier Form 28A): Intimation of Advance Tax Demand Under Section 289 & 407 of Income tax Act 2025

Form 152 — Guidance Note

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

Purpose

Form No. 152 is prescribed for furnishing an intimation to the Assessing Officer under section 407(8) of the Act where an assessee considers that the estimate of income or the advance tax payable specified in the notice of demand issued under section 289 pursuant to an order under section 407(2) or section 407(5) is excessive.

The form enables the assessee to intimate the Assessing Officer regarding the reasons for disputing the estimate made by the Assessing Officer and to furnish a revised estimate of income subject to advance tax for the relevant tax year.

Who Should File

Form No. 152 may be furnished by an assessee on whom a notice of demand under section 289 for payment of advance tax has been served pursuant to an order under section 407(2) or section 407(5) and who considers that the estimate of income or advance tax determined by the Assessing Officer is higher than the correct estimate for the relevant tax year.

Filing of the form is optional and is undertaken only where the assessee intends to intimate a revised estimate of income subject to advance tax.

Structure of Form

Form No. 152 broadly consists of the following parts:

1. Introductory portion containing reference to the notice of demand issued under section 289 and the order under section 407(2)/407(5)

2. Statement of reasons for disputing the estimate made by the Assessing Officer

3. Revised estimate of income subject to advance tax, including head-wise estimated income such as:

• • income from salaries
  • income from capital gains
  • income from house property
  • profits and gains of business or profession
  • income from other sources

4. Computation of income subject to advance tax and advance tax payable

5. Verification by the person making the estimate

What are the documents required to file the Form

The following documents may be required to accompany Form No. 152:

1. Details of the notice of demand issued under section 289 and the corresponding order under section 407(2) or section 407(5).

2. Explanation or supporting details relating to the reasons for disputing the estimate made by the Assessing Officer, where applicable.

3. Annexures containing details of arithmetical errors or mistakes apparent from record, where such reasons are cited in the form.

What is the process flow of filing Form

The process flow broadly involves the following steps:

1. The assessee receives a notice of demand in Form No. 151 issued under section 289 requiring payment of advance tax pursuant to an order under section 407(2) or section 407(5).

2. Where the assessee considers that the estimate of income or advance tax determined by the Assessing Officer is excessive, the assessee prepares Form No. 152.

3. The assessee specifies the reasons for disputing the estimate made by the Assessing Officer and furnishes a revised estimate of income subject to advance tax.

4. The completed form is furnished before the Assessing Officer who issued the notice of demand.

5. The Assessing Officer may take note of the revised estimate while administering the advance tax provisions for the relevant tax year.

Outcome of Processed Form

Upon furnishing of Form No. 152:

• The Assessing Officer is informed that the assessee considers the advance tax estimate contained in the notice of demand to be excessive.
• The assessee provides a revised estimate of income subject to advance tax for the relevant tax year.
• Advance tax payable by the assessee may thereafter be determined and paid based on the revised estimate furnished by the assessee, subject to the provisions governing advance tax.

Common Changes made across Forms

1. To make Forms system-friendly and enable e-filing and uploading, certain anomalies found due to grouping of Name, Designation, Address, PAN and Aadhaar number have been separated into different boxes.

2. Assessment / Financial / Previous year or years have been replaced with Tax year or years, wherever appearing in the Form/Annexure.

3. Sections, Clauses and Schedules changes as per the Income-tax Act, 2025.

4. Currency symbol “Rs.” has been replaced with “Z”.