What is Section 133 (6) of the Income Tax Act?
income tax notice section 133(6), allows the Income Tax Department to summon anyone who might have useful information for tax assessments. This means the Assessing Officer (AO) or other officials can ask people or businesses to provide documents, accounts, or evidence that can help determine a taxpayer’s income or tax amount. The goal is to ensure accurate tax assessments, and if someone does not comply with the request, they may face penalties. In short, this section helps tax authorities gather important information to keep the tax system fair and transparent.
Who is Authorized to Issue a Notice Under Section 133(6)?
A notice under Section 133(6) of the Income Tax Act can be issued by:
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Assessing Officer (AO): The main official who issues these notices. They handle tax assessments and inquiries.
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Commissioner of Income Tax (CIT): In some cases, the CIT can issue notices, especially when more authority is needed.
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Additional Commissioner of Income Tax (Addl. CIT): This officer can also issue notices if it falls under their role.
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Deputy Commissioner of Income Tax (DCIT): Like the AO, the DCIT can issue notices during assessments or inquiries.

Under Section 133(6) who can be summoned ?
Under Section 133(6) of the Income Tax Act, the Income Tax Department has the authority to summon any person who is believed to have information relevant to the assessment or inquiry being conducted. The individuals who can be summoned include:
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Any Person: This includes individuals, whether they are taxpayers or not, who may possess relevant information regarding a taxpayer’s financial affairs.
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Associates and Related Parties: Individuals associated with the taxpayer, such as business partners, directors, or family members, may also be summoned if their information is deemed necessary.
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Bank Officials: Officials from banks or financial institutions can be summoned to provide information regarding the taxpayer’s bank accounts, transactions, or loans.
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Accountants and Financial Advisors: Professionals who have handled the taxpayer’s accounts or provided financial advice can also be called upon to provide relevant information.
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Any Other Relevant Entities: This can include entities like companies, firms, or organizations that may hold information pertinent to the inquiry or assessment.
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