Notice under section 133(6) of the Income-tax Act, 1961

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24 February 2023

Notice under section 133(6) of the Income-tax Act, 1961

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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24 February 2023 The features and provisions under Section 133(6) are listed below as follows:

The issuance of notice from any individual, including the assessee, under section 133(6),
As per the provisions under this section, the information that can be called for on any point or accounts or matters that in the opinion of the authorities specified will be useful or relevant to any enquiry or proceeding under the Income Tax Act.
The information can be called for not always have been pending proceedings but can be called whether the proceedings are pending or not.
The information can be called for checking whether the proceedings are pending or not and also for the pending proceedings.
There is no farmed time limit for the calling for information.

According to section 133(6), reply to the notice by the person under verification, which can be done only through Online mode. It is said that the verification under the 'Operation Clean Money' is to be made through Online-Verification Portal about the SOP.