All about notices issued under Section 133(6) of the Income Tax Act -1961


All about notices issued under Section 133(6) of the Income Tax Act -1961


1. Section 133 (6) of the Income Tax Act empowers certain persons in the income tax department to order any taxpayer to furnish information and evidence for tax-related enquiries and proceedings. It grants investigative powers to assessing officers and other department officials to demand information through notices.

2. Notice U/s 133 (6) can be issued to assessee himself for his own case or can be received to get information about other PAN Holder case who has mentioned the assessee’s PAN Number stating that a specified transaction has been done with him.

3. Section 133 (6) allows the following persons to send notices for information regarding tax enquires/proceedings:
Assessing Officer (AO)
Deputy Commissioner (Appeals)
Joint Commissioner
Joint Commissioner (Appeals)
Director General or Chief Commissioner

4. A response to a notice under Section 133 (6) needs to be prompt, honest and backed by documentary proof. Even if there are no transactions as stated in the query, the person who receives such notice from government authorities is required to give reply stating his factual position. Ensure to attach copies of all required documents to prove that you did not participate in any wrongdoing.

5. The penalty for non-compliance with notices issued under section 133(6) of the Income Tax Act, a maximum penalty for each instance of failure or default is set at Rs. 10,000 under Section 272A of the Income Tax Act