Answer

1. F

   Facts

   After you attend or produce documents, the officer may close the inquiry, ask for more information, or use the material in an assessment, reassessment or penalty proceeding. There is no fixed closure letter for a summons.

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 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
   • Sec 148A, Income-tax Act 1961 (now Sec 281, Income-tax Act 2025)Show cause procedure before a reassessment notice
3. A

   Analysis

   Write a short debrief the same day: what was asked, what you said, what you promised to send. Example: you promised to send a gift deed within a week; send it on time with a covering letter. Watch e-Proceedings for any Sec 142(1) (now Sec 268(1)) or Sec 148A (now Sec 281) notice, and reply consistently with your statement.

4. C

   Conclusion

   1. 1Write a debrief note the same day
   2. 2Send any promised documents on time
   3. 3Monitor e-Proceedings and email
   4. 4Reply to follow-up notices consistently
   5. 5Keep the full file together

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