ITR
Preparing documents for a summons hearing
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Facts
Officers expect the documents listed in the summons, complete and in order. An indexed file with copies saves time and reduces follow-up questions.
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
Analysis
Number each document and give a one-page index. Example: summons asks for bank statements, sale deed and ITRs for FY 2022-23 and 2023-24. File them in that order, mark the relevant entries, and keep a second copy for yourself. Do not hand over unrelated documents unless asked.
Conclusion
- List each item asked in the summons
- Collect originals and make two copies
- Prepare an index with page numbers
- Highlight entries the officer is likely to ask about
- Take a signed receipt for what you submit
A Savvy can do this for you
Summons, Sec 131 (now 246)
₹4,999
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