Secton 131(ia)

Section 131(1A) empowers the officers of the investigation wing viz. Assistant Director, Deputy Director or the Director of Income Tax (Investigation) to issue summon.

Section 131 of the Income Tax Act, 1961 gives power to Tax Authorities to issue summons or to force attendance of any person for being examined on oath or to compel production of books of account and other documents if any proceeding is pending. However, notice u/s 131(1A) can be issued even if no proceeding is pending. Both the sections can be applied for the purpose of the Income Tax Act. Section 131(1A) of the Income Tax Act empowers the officers to issue notice under following circumstances –

a) before he takes action under clauses (i) to (v) of S. 132;

b) has reason to suspect that income has been concealed; and

c) notwithstanding that no proceedings with respect to such person or class of persons are pending.

Sincere advise to contact any tax consultant/advocate for further proceeding.........

For some details you may refer: Image/Section131IncomeTaxAct