TaxSavvy

ITR

Summons versus a Sec 133(6) or Sec 142(1) notice

Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.

Find

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.

Provisions

Sec 131, Income-tax Act 1961 (now Sec 246, Income-tax Act 2025); Sec 133(6), Income-tax Act 1961 (now Sec 252(1)(a), Income-tax Act 2025); Sec 142(1), Income-tax Act 1961 (now Sec 268(1), Income-tax Act 2025)

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.

Close

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

Connect now

A Savvy replies in minutes.

Fixed price before you pay. Your Savvy is paid only after you accept the work.

Connect nowPay and start: Summons, Sec 131 (now 246), ₹4,999

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

People also ask