ITR
How a 133(6) notice differs from a summons
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Facts
A Sec 133(6) notice only asks for information, which you send in writing. A Sec 131 summons can require you to appear and give a statement on oath. They are different powers with different weight.
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 131 (now Sec 246)Officers have powers like a civil court to summon, examine on oath and call for documents
Analysis
Sec 131 (now Sec 246) gives officers civil court powers, such as recording statements and requiring documents, while Sec 133(6) (now Sec 252(1)(a)) is a written request for information. A written reply is enough for 133(6) unless the notice itself asks for a meeting. Statements under a summons carry more weight and should be given carefully with advice. In both cases, honesty and consistency with your records matter most.
Conclusion
- Read the section number on the notice.
- For 133(6), send a written reply online.
- For a summons, prepare to attend with documents and a CA.
- Keep copies of everything you give.
A Savvy can do this for you
Call for information, Sec 133(6) (now 252(1)(a))
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