Notice U/s 133(6)


This query is : Resolved 

Quick Summary
This discussion clarifies the time limits for issuing notices under Section 133(6) of the Income Tax Act. It confirms that there is no specific time limit for issuing such notices, and information can be requested regardless of whether assessment proceedings are pending. This applies even for older assessment years like 2013-14.

28 April 2020 What is time limit for issuance of notice u/s 133(6) of the income tax act for ay 2013-14 ?

30 April 2020 No time limit to issue 133(6) notice.

09 May 2020 I think it is 3 years from the end of the relevant assessment year. I would request seniors to further guide on this.

25 May 2020 Provisions under Section 133(6)
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.


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