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Case law › Forms › Form 28A
Search, survey, demand and recovery Became Form 152

Form 28A

Intimation to the Assessing Officer under section 210(5) 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

What this form is

Form 28A belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 152 of the Income-tax Rules, 2026. It is an intimation: telling the department something it would not otherwise know, within the time the provision allows. The assessee signs and files this himself.

Which provision requires it

Left, the provision as the department’s description names it. Right, where the same ground is covered now — taken from the department’s own section and rule concordances, not worked out by us.
What the description namesWhere it sits now
section 210 of the 1961 Actsection 406, section 407
section 156 of the 1961 Actsection 289

Rules of the 2026 Rules that work the same section. rule 223 (Estimate of advance tax under section 407(8)), rule 179 (Notice of demand under section 289), rule 222 (Notice of demand under section 289). This is our own matching — we have paired the section the form names with the rules whose headings name that same section. The department has not said that any of these rules prescribes this form.

What it became under the 2026 Rules

The description changed with the number, and the change is worth reading: the 2026 wording points at the Income-tax Act, 2025, and a great deal of what used to sit in a section of the 1961 Act now sits in a Schedule.
Under the 2026 RulesWhat the department calls it
Form 152Intimation 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

Where you meet it

You meet it when the department is acting, not asking — a search, a demand, a recovery, a person about to leave India. The first question with any of them is whether the power named on the form was actually available.

On the same provision

Decisions in this library that turn on the same provision of the 1961 Act that this form names. They are about the provision, not about the form; a case is listed here because it argues the section, and none of them is authority on how the form itself is to be filled in.

Near it

Other forms we have put in the same group — search, survey, demand and recovery.

Form 3CEG, Form 3CEH, Form 3CEI, Form 6C, Form 7, Form 28, Form 30A, Form 30B, Form 30C, Form 31, Form 33, Form 45

Work it out

Free calculators on VittSphere ONE for the very provision this page is about. They open in the same window.

Get the form

Published by the Income Tax Department. The link goes to their file, not a copy of it — a form is revised without notice and a stale copy is worse than none. Both are here because a notice, an order or a judgment may name either number.
Form 28A — 1962 Rules (PDF) Fillable version Form 152 — 2026 Rules (PDF) All forms at the department
What here is the department’s and what is ours. The form number, the sentence describing it, and the pairing of the old form with the form it became are all taken from the Income Tax Department’s own published forms concordance, and are reproduced as the department wrote them — including its abbreviations and its occasional typing errors. Everything else on this page is ours: the plain-English account of what the form is, the reading of which provision requires it, the grouping the form sits in, the note on where you meet it, and the selection of cases. The department has not said that this form serves that section; we have read that off the description and off its own section concordance, and we can be wrong. Before you rely on any of it, open the form.