ITR
Giving a statement on oath during a summons
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
Under a summons, the officer can examine you on oath and record your answers. The statement is signed by you and can be used as evidence in later proceedings.
Provisions and law
- Sec 131, Income-tax Act 1961 (now Sec 246, Income-tax Act 2025)Officers have civil court powers to summon, examine on oath and call for books and documents
- Sec 270A, Income-tax Act 1961 (now Sec 439, Income-tax Act 2025)Penalty for under-reporting (50% of tax) or misreporting (200% of tax) of income
Analysis
Answer truthfully and only what you know. If you are unsure of a figure, say you will check the records rather than guess. Example: asked about the source of a ₹6 lakh deposit, say it came from the sale of jewellery and that you will produce the bill, instead of naming a figure from memory. Read the statement fully before signing, and ask for corrections where it does not match what you said.
Conclusion
- Prepare with your CA on likely questions
- Bring documents for each major transaction
- Answer only what you know; offer to verify figures
- Read the recorded statement before signing
- Request a copy of the statement
A false statement on oath can lead to prosecution; never guess under oath.
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Summons, Sec 131 (now 246)
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