Mitali
Income Tax Department can send notices anytime u/s 133(6), which has no time limit even years after ITR filing, they may demand information, documents, or evidence for any claims made in the ITR. So, if you have made any mistake or claimed exemptions to increase refund, then you should correct your ITR before 31 December 2025 instead of waiting for the Income Tax Department's action.
Consequences of "Notice Se Dekhenge" Mindset
When a detailed notice u/s 133(6) issued by the department, most people cannot handle it themselves and will need to hire a CA or tax professional, whiich will require extra cost.
On top of this, you may have to:
- Repay the wrong refund reversal with interest for holding period.
- Penalty + additional tax with CA fees.
So if you wrongly took a ₹1 lakh refund, your eventual outgo can reach ₹2-3 lakh including tax, interest, penalty and fees.
Why notice under u/s 133(6) is Issued?
Notice u/s 133(6) of the Income Tax Act are being issued by department to call for any information or documents and has no fixed time limit like 3, 5 or 10 years.Under this section, the officer may ask for details and evidence for multiple years at once, including IT return copies, proofs for all exemptions and deductions, bank statements, Form 16, rent details, etc.
Example - Many salaried people claims large exemptions u/s 10 (HRA, LTA, various allowances), or deductions under Section 24(b) and Chapter VI-A (80C, 80D, 80DD, 80DDB, 80G, 80U etc.) without proper proof just to increase the refund amount.
CPC may process the return, but later the department can send a notice and demand supporting evidence, if proof is not valid, the entire refund can be reversed and heavy penalty can be levied for under‑reporting.
So,
Do not rely on "we will see when notice comes":
- Check your AIS/TIS, Form 26AS and Form 16 against your ITR
- Correct any wrong exemptions/deductions or unreported income (including shares, crypto, winnings etc.) before 31 December 2025 through a revised or belated return.
As,
31 December 2025 is the last date to file belated and revised returns for FY 2024‑25 (AY 2025‑26); after this you cannot file normal belated or revised ITR for that year.Late fees u/s 234F will apply only to belated returns, not to revised returns:
- Up to ₹3 lakh income: no late fee
- ₹3-5 lakh income: ₹1,000 late fee
- Above ₹5 lakh income: ₹5,000 late fee for belated ITR.
If you file correct and complete ITR (including all market, crypto and other income) and revise it properly where needed, you significantly reduce the chance of Section 133(6) notices and future penalties.
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