ITR
133(6) notice to a business about supplier payments
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Facts
The officer is likely checking the supplier, possibly for bogus billing or unreported sales. Your firm must give the details asked, from its books. Clean records protect your own input claims and expenses.
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 68 (now Sec 102)Unexplained cash credits in books can be taxed as income
Analysis
Send the supplier ledger, invoices, e-way bills or delivery proof, and payment proof through banking channels. If the supplier is found to be issuing bills without goods, the officer may question whether your purchases were genuine, so proof of actual delivery matters. Do not send more than what is asked, but make sure what you send is complete. Keep the reply consistent with your GST and income tax returns.
Conclusion
- Extract the supplier ledger for the years asked.
- Attach invoices, delivery proof and payment proof.
- Prepare a summary table by year.
- Reply through e-Proceedings with an index.
A Savvy can do this for you
Call for information, Sec 133(6) (now 252(1)(a))
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