Section 252 of the Income-tax Act, 2025 gives income-tax authorities the power to call for information. It replaces Section 133 of the 1961 Act, including the widely used Section 133(6). Verification requests issued by a prescribed authority, such as those about transactions in your annual information statement, fall under Section 259 (earlier Section 133C).
Income Tax, Income-tax Act 2025, across India
Income-tax Act, 2025
This page is for notices and orders under the Income-tax Act, 2025. If yours names the Income-tax Act, 1961, see Notice u/s 133(6) / AIS Mismatch (1961 Act). Not sure which Act applies? The heading of the notice names it, or call us.
What this notice means
These are information-gathering notices, not assessments. The information you give can still be used for scrutiny or reassessment, so the reply must be accurate and consistent with your return and earlier replies.
Common reasons it is issued
- Cash deposits or withdrawals above reporting limits
- Property, share or mutual fund transactions
- Interest, dividend or rent reported by others but missing in the return
- Foreign remittances and large card payments
- Information about a third party’s transactions with you
Time limit to respond
Documents to keep ready
- The notice and the annual information statement for the year
- Bank and broker statements
- Property documents or contract notes
- Return and computation, if filed
How we handle it
- Match each reported transaction with your books and return
- Give feedback on the annual information statement where an entry is wrong or duplicated
- Draft a reply explaining the source and treatment of each item
- Advise on an updated return where income was genuinely missed
Points to note
- Do not deny a transaction without checking. The data comes from reporting entities
- Keep replies consistent across all notices
- Third parties can also receive this notice about their dealings with you
What usually comes next
- Reassessment Notice under Sections 281 and 280 of the Income-tax Act, 2025If the information leads to reopening
- Scrutiny Notice under Section 270(8) of the Income-tax Act, 2025If the return is picked for scrutiny
Frequently asked questions
Is a Section 252 notice an assessment?
No. It is a request for information. Treat it seriously because the reply can lead to further proceedings.
What is the difference between Section 252 and Section 259?
Section 252 is the general power to call for information. Section 259 covers verification of information by a prescribed authority, as Section 133C did under the 1961 Act.
Official sources
- Authenticate a notice (DIN check)incometax.gov.inConfirm that a notice or order is genuine before replying
- Income Tax e-Filing portalincometax.gov.inReply to notices under e-Proceedings and file first appeals
- Income Tax Departmentincometaxindia.gov.inActs, rules, circulars and the 1961 to 2025 section utility
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.