Section 133(6) Notice – Information Call by Income Tax Authorities
A notice under Section 133(6) of the Income Tax Act is issued when the Income Tax Department seeks specific information, documents, or confirmations during an inquiry, assessment, or investigation. These notices are often issued not only to taxpayers but also to banks, employers, vendors, customers, or third parties connected to a transaction.
While it is an information-seeking provision, non-compliance can attract penalties and further proceedings.
At N D Savla & Associates, we help individuals and businesses respond to Section 133(6) notices accurately, lawfully, and within prescribed timelines.
What Is Section 133(6)?
Section 133(6) empowers income tax authorities to call for:
Books of accounts or financial records
Bank statements and transaction details
Confirmations from third parties
Details of purchases, sales, loans, or investments
Any information relevant to proceedings under the Act
This power can be exercised even without a pending assessment, subject to approval from higher authorities.
Time Limit to Respond to Section 133(6) Notice.
The notice specifies a mandatory response deadline, usually ranging from 7 to 15 days, depending on the nature of information sought.
Extensions may be requested, but silence or delay can lead to adverse action.
Penalties for Non-Compliance
Failure to comply with a Section 133(6) notice may result in:
Penalty under Section 272A(1)(c)
Continuing penalty for each day of default
Escalation into scrutiny, reassessment, or investigation
Adverse inference against the taxpayer
Timely, accurate response is critical.
Important Judicial Principles & Case Law Highlights
Courts have consistently held that:
Section 133(6) cannot be used for roving or fishing inquiries
Information sought must be relevant to proceedings
Prior approval is mandatory when no assessment is pending
Arbitrary or excessive information demands can be challenged
Proper legal review helps identify overreach and protect taxpayer rights.
How to Respond to a Section 133(6) Notice?
Review Scope & Authority
We verify jurisdiction, approval requirements, and relevance of information sought.
Data Compilation & Verification
Only relevant, accurate, and supported information is prepared for submission.
Drafting a Controlled Response
Replies are precise and factual—no over-disclosure, no assumptions.
Online / Physical Submission
We ensure correct mode of submission as specified in the notice.
Follow-Up & Closure
We handle further queries until the notice is closed.
Our Section 133(6) Services Include:
Notice validity and legal review
Advisory on scope of disclosure
Drafting and filing responses
Extension requests where justified
Representation before tax authorities
Penalty prevention and defence support
Who We Assist?
We regularly assist:
Taxpayers receiving direct notices
Banks, employers, and intermediaries
Vendors and third-party notice recipients
Businesses involved in investigation-linked inquiries
NRIs and high-value transaction cases
Why Choose N D Savla & Associates?
Strong experience in inquiry and investigation matters
Balanced approach combining compliance and legal protection
Clear advice on risks and boundaries
Timely execution
Trusted CA firm serving clients across Mumbai and India
We help you respond without exposing yourself.
Respond Carefully. Respond Correctly.
A Section 133(6) notice may look routine, but careless responses can create long-term issues.
If you’ve received a Section 133(6) notice, get it reviewed before replying.
Speak to our tax advisory team today.
