ITR
Information notices under Sec 252 of the Income-tax Act 2025
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Facts
For tax year 2026-27 onwards, the power to call for information sits in Sec 252 of the Income-tax Act 2025. Notices about FY 2025-26 or earlier may still cite Sec 133(6) of the 1961 Act. The way you reply on the portal does not change.
Provisions and law
- Sec 252(1)(a), Income-tax Act 2025 (old Sec 133(6))The officer can call for information useful for or relevant to any enquiry or proceeding
Analysis
The mapping shows old Sec 133(6) corresponds to Sec 252(1)(a) of the 2025 Act, with the same purpose of calling for information useful to an enquiry or proceeding. The e-Filing FAQ confirms that matters relating to years before 1 April 2026 continue under the old Act. So a 2027 notice about tax year 2026-27 will cite Sec 252, while a 2026 notice about FY 2024-25 may cite Sec 133(6). Reply the same way, with clear facts and documents.
Conclusion
- Check which year the notice is about.
- Note the section cited, old or new.
- Reply with the information in the same way through e-Proceedings.
- Keep records for the full period.
A Savvy can do this for you
Call for information, Sec 133(6) (now 252(1)(a))
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