Answer

1. F

   Facts

   The section lets officers ask third parties for information about another person's transactions. You are asked as a source of facts, not as the person being taxed. Give accurate details of what you paid and how.

2. P

   Provisions and law

   • Sec 133(6) (now Sec 252(1)(a))The officer can call for information useful for or relevant to any enquiry or proceeding
   • Sec 194IA (now Sec 393(1) Table Sl. No. 3(i))Buyer of immovable property worth ₹50 lakh or more deducts 1% TDS and files Form 26QB
3. A

   Analysis

   Officers often verify a taxpayer's income by asking customers, tenants or employers for payment details. In e-Proceedings, such notices appear under the 'Of Other PAN/TAN' option. Reply with dates, amounts, mode of payment and any TDS you deducted. If you should have deducted TDS and did not, take advice before replying, since that can affect you too.

4. C

   Conclusion

   1. 1Open e-Proceedings and choose Of Other PAN/TAN to see the notice.
   2. 2List all payments to that person with bank references.
   3. 3Mention any TDS deducted and statements filed.
   4. 4Submit the reply and keep proof.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.