Answer

1. F

   Facts

   A summons under Sec 131 (now Sec 246) is an order to appear before an income tax authority, give evidence or produce documents. The officer has the powers of a civil court for this purpose. For inquiries about FY 2025-26 or earlier, the summons is issued under the 1961 Act.

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
   • CBDT Circular No. 19 of 2019 (Document Identification Number)Every communication from the department must carry a computer generated DIN; one without it is treated as never issued
   • Sec 536, Income-tax Act 2025 (repeal and savings)Proceedings for years before 1 April 2026 continue under the Income-tax Act 1961
3. A

   Analysis

   A summons is not an assessment or a penalty. It is a fact-finding step, often linked to an inquiry, a survey or information about large transactions. Example: a summons asks you to bring bank statements for FY 2023-24 and explain cash deposits of ₹18 lakh. What you say and produce can be used later, so prepare carefully. Read the summons for the officer's name, the purpose, the date, and the documents listed.

4. C

   Conclusion

   1. 1Check the DIN and authenticate the summons on the e-Filing portal
   2. 2Note the date, time, place and documents asked
   3. 3Collect and index the documents
   4. 4Decide with your CA whether to attend in person or seek an adjournment
   5. 5Keep a copy of everything you submit

Do not ignore a summons; non-compliance has its own penalty.

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