Answer

1. F

   Facts

   The officer can be asked to allow an adjournment, accept documents through a representative, or arrange another mode where the person summoned cannot attend for health reasons. Medical proof should be attached.

2. P

   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)
3. A

   Analysis

   Write promptly with a doctor's certificate and the documents asked. Example: an 82-year-old pensioner summoned about an old property sale can send the sale deed and bank proof through a family member or CA with an authority letter, and ask that any questions be answered in writing. Officers usually accommodate genuine cases when asked in advance.

4. C

   Conclusion

   1. 1Get a medical certificate
   2. 2Write to the officer before the date
   3. 3Send the documents through an authorised representative
   4. 4Offer written answers to questions
   5. 5Keep proof of the request

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.