Answer

1. F

   Facts

   A Sec 133(6) notice asks you to give information about specific transactions or accounts. It is a fact finding step, not an assessment, and no tax is demanded in it. You must reply by the date given, with what is asked.

2. P

   Provisions and law

   • Sec 133(6) (now Sec 252(1)(a))The officer can call for information useful for or relevant to any enquiry or proceeding
   • CBDT Circular 19/2019 (DIN on every communication)Every notice from the department must carry a computer generated Document Identification Number (DIN)
3. A

   Analysis

   Sec 133(6) (now Sec 252(1)(a)) of the Income-tax Act 1961 lets the officer call for information useful for or relevant to any enquiry or proceeding, from you or from third parties like banks. These notices usually follow high value data in AIS, such as cash deposits, property deals or large investments. A clear, complete reply often closes the matter without any further step. A missed or vague reply can lead to penalty and to a deeper inquiry such as reassessment.

4. C

   Conclusion

   1. 1Check the notice in e-Proceedings and verify its DIN.
   2. 2List exactly which transactions and years are asked about.
   3. 3Collect statements and proof for each item.
   4. 4Reply on the portal before the due date and save the acknowledgement.

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