Notice Under Section 131(1A) of the Income Tax Act – Summons & Investigation Powers
A notice under Section 131(1A) of the Income Tax Act is issued when income tax authorities exercise investigative powers similar to a civil court. Such notices are generally issued during search, survey, or investigation-related proceedings, even before formal assessment or reassessment begins.
A Section 131(1A) notice is serious in nature. Non-compliance or casual responses can lead to penalties and further action.
At N D Savla & Associates, we assist taxpayers in responding to summons under Section 131(1A) in a controlled, legally sound manner.
What Is Section 131 of the Income Tax Act?
Section 131 grants income tax authorities powers similar to those of a civil court, including the power to:
Issue summons
Enforce attendance of any person
Examine individuals on oath
Compel production of books of accounts and documents
These powers are used to gather evidence during assessment, inquiry, or investigation.
What Is Section 131(1A)?
Section 131(1A) extends these powers to cases where no assessment is pending, provided the authority has reason to suspect concealment of income.
This section is typically invoked by:
Investigation Wing
Authorized senior officers during inquiries
Pre-search or post-search proceedings
Nature of Summons Issued Under Section 131(1A)
A summons may require:
Personal appearance on a specified date
Production of books, records, or documents
Written explanations or statements on oath
The summons is legally binding and must be handled carefully.
How to Respond to a Summons Under Section 131(1A)?
Do not ignore the summons
Review jurisdiction, authority, and scope of inquiry
Prepare factual, accurate information only
Avoid assumptions or voluntary disclosures
Appear personally or through authorised representation where permitted
Seek adjournment if time is insufficient
Responses should be factual, controlled, and legally compliant.
Consequences of Non-Compliance
Failure to comply with a Section 131 summons may result in:
Penalty under the Income Tax Act
Prosecution proceedings
Adverse inference during assessment or investigation
Escalation into search or reassessment proceedings
Our Section 131(1A) Assistance Services
Review of summons and investigation scope
Advisory on documents and disclosures
Preparation for appearance and statement recording
Representation before tax authorities
Risk mitigation and follow-up support
Who We Assist?
We regularly assist:
Individuals and professionals
Business owners and companies
Directors and key managerial personnel
Third parties receiving summons
NRIs involved in investigation-linked matters
Why Choose N D Savla & Associates?
Strong experience in investigation and summons matters
Balanced approach between cooperation and legal protection
Clear guidance on rights and obligations
Timely handling of sensitive matters
Trusted CA firm serving clients across Mumbai and India
We help you respond without exposing yourself.
Take Summons Seriously
A summons under Section 131(1A) is not routine correspondence. It requires careful handling from the first response.
If you’ve received a Notice under Section 131(1A), seek professional advice before appearing or submitting documents.
Speak to our tax advisory team today.
