Section 133(6) of Income Tax Act: How to Reply Online via IT Portal?



Quick Summary
Section 133(6) of the Income Tax Act empowers the department to request information or documents from anyone for tax verification purposes. These notices are investigative and don't imply wrongdoing, often arising from unusual transactions or return discrepancies. You can respond online through the e-Filing portal's 'e-Proceedings' section by submitting a full or partial response with supporting documents, or use the 'Comply to Notice' facility if portal login isn't possible, though this has limitations.

Under Section 133(6), the Income Tax Department has the legal authority to summon any person or entity—not just taxpayers—to furnish information or documents related to tax matters, whether or not an assessment is underway. High-value or inconsistent transactions. Sudden spikes in income or
Daily Limit Reached

You have reached your daily limit of 2 Free Articles

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Articles Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
Buy CCI PRO Now

Already a PRO member? Login here for an ad-free experience.

FAQ :

Section 133(6) allows the Income Tax Department to request information or documents from any person or entity, not just taxpayers, for tax-related verification, even if no assessment is ongoing.

Log in to the Income Tax e-Filing portal, navigate to 'Pending Actions' > 'e-Proceedings', find your notice, click 'Submit Response', and upload your reply and supporting documents.

The CTN facility is a pre-login option to respond to notices not linked to your PAN/TAN or if you cannot log in, using your DIN, OTP validation, and Aadhaar details, though it has functional limitations.

Failure to respond can lead to fresh notices under Section 148, penalties under Section 272A(2), and potentially severe penalties and interest on evaded tax.

No, the online response facility via the e-Filing portal or the CTN facility does not offer an option to add or appoint an authorised representative.




About the Author

Practice

I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

Click here to Login and post comments    OR


Related Articles


Loading


Popular Articles





CCI Pro

CCI Articles

submit article


Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Company
ARTICLESHIP 07 July 2026
Articleship

Jawahar and Associates Chartered Accountants

Hyderabad

CA Inter

View Details
Company
23 July 2026
Semi qualified CA

Garg Bros & Associate CA

New Delhi

CA Inter

View Details
Company
Featured 18 July 2026
CA Articleship

apricus india

Mumbai

CA Inter

View Details
Company
23 July 2026
Senior Accountant

Felicity Adobe LLP

Bengaluru

CA Inter

View Details
Company
14 July 2026
Senior Executive/ Manager

H S SHARMA AND CO

Pune

CA Final

View Details
Company
Featured 18 July 2026
Senior Manager- Finance & Accounts

apricus india

Ahmedabad

CA

View Details
Company
ARTICLESHIP 10 July 2026
Article Assistant

N S Gokhale & Co

Thane

CA Inter

View Details