Quick Summary
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
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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.
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