ITR
Personal attendance or only documents under a summons
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Facts
A summons may require personal attendance to give a statement on oath, production of documents, or both. What it says decides what you must do.
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
If only documents are asked, the officer may accept them through an authorised representative or by submission, but confirm this in writing before the date. If your personal statement is asked, a representative cannot give evidence for you. Example: a summons to a director to explain related-party loans needs the director to attend. A summons to a company only for invoices may be met by the accounts head with an authority letter.
Conclusion
- Read the summons for the words attend, give evidence, or produce
- If documents only, ask whether submission through a representative is acceptable
- If personal attendance, plan to attend with your CA
- Carry an indexed set of documents and copies
- Get a receipt for documents handed over
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Summons, Sec 131 (now 246)
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