Answer

1. F

   Facts

   A Sec 133(6) (now Sec 252(1)(a)) notice asks for information in writing. A Sec 142(1) (now Sec 268(1)) notice is part of an assessment and asks for returns or documents. A Sec 131 (now Sec 246) summons can compel personal attendance and a statement on oath.

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 133(6), Income-tax Act 1961 (now Sec 252(1)(a), Income-tax Act 2025)Officer can call for information relevant to an inquiry or proceeding
   • Sec 142(1), Income-tax Act 1961 (now Sec 268(1), Income-tax Act 2025)Notice of inquiry before assessment asking for returns, accounts or documents
3. A

   Analysis

   The summons is the strongest of the three because of the oath and civil court powers. Example: a person with high-value property purchases first gets a Sec 133(6) request for details; if the reply is unclear, a summons may follow. Replying fully at the earlier stage often prevents a summons.

4. C

   Conclusion

   1. 1Read the section printed on the communication
   2. 2For 133(6), reply in writing with documents
   3. 3For 142(1), reply in e-Proceedings within the time
   4. 4For a summons, prepare to attend or produce
   5. 5Keep the same facts across all replies

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