I received a notice under Section 133(6) asking for information, what should I do

Question

I got a notice from the income tax department under Section 133(6) asking me to furnish details of certain transactions, and I am not sure whether this means I am being investigated. I would like to understand which provision governs this, what it entitles me to, and how long I have before the remedy lapses. I also want to know whether I need a lawyer for this or can do it myself.

MyVakeel Legal Desk · Accepted Answer

In India, the answer to "I received a notice under Section 133(6) asking for information, what should I do" turns on Income-tax Act, 1961, Section 133(6), Income-tax Act, 1961, Section 142(1) and Income-tax Act, 2025. The points below set out the position and then what to do about it, in the order it should be done.

Section 133(6) of the Income-tax Act, 1961 empowers an income tax authority to call for information from any person, including banks and third parties, for the purpose of any enquiry or proceeding, and receiving such a notice does not by itself mean an assessment or reassessment has been opened against you; it is often a preliminary information-gathering step.

You are legally obliged to respond to a Section 133(6) notice within the time specified, since non-compliance can attract a penalty under Section 272A and may prompt the department to draw adverse inferences or proceed to reopen your case under Section 148 based on incomplete information.

When responding, provide only the specific information and documents requested, supported by evidence such as bank statements, invoices or agreements, and avoid volunteering unrelated details, since a clear and factual response reduces the chance of the enquiry escalating into a full assessment or reassessment proceeding.

If the notice concerns a transaction of a third party, such as your bank inquiring about a customer, you should still verify the authenticity of the notice through the income tax portal's notice verification facility before responding, since fraudulent notices are sometimes circulated.

In practice, in this order: 1) Verify the authenticity of the notice on the e-filing portal; 2) Identify exactly what information or documents are sought; 3) Prepare and submit a factual response with supporting evidence within the deadline; 4) Keep a copy of the response and acknowledgement for your records.

Timing matters here: Income-tax Act, 1961, Section 133(6) works on limitation periods, so a section 133(6) notice claim that is right on the merits can still fail if it is brought late. You can post the details on the MyVakeel forum for a practising advocate to review, or book a paid consultation with a Bar Council verified lawyer in tax law.