ITR
NRI summoned while living abroad
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Facts
A summons applies to you even if you live abroad. If you cannot travel, write before the date asking for an adjournment, permission to send documents through an authorised representative, or another way to give your evidence.
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 288, Income-tax Act 1961Who can appear as an authorised representative (2025 Act number to be confirmed)
Analysis
Officers may accept documents through a representative, but a statement on oath usually needs your presence. Example: an NRI is summoned about the sale of a flat in Pune; send the sale deed, capital gains working and bank trail through your CA and request a later date when you will be in India. Do not ignore it, as penalty and adverse findings can follow.
Conclusion
- Authenticate the summons
- Write to the officer before the date with your situation
- Send documents through an authorised representative
- Offer specific dates when you can attend
- Keep all correspondence
A Savvy can do this for you
Summons, Sec 131 (now 246)
₹4,999
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