Section 133(6)2025 Act: s. 252 empowers the department to call for information. These notices, along with e-campaign messages and e-verification notices, are commonly issued when transactions reported in your Annual Information Statement (AIS) do not match your return.
Income Tax, across India (faceless)
Income-tax Act, 1961
This page is for notices and orders under the Income-tax Act, 1961. If yours names the Income-tax Act, 2025, see Information notice u/s 252 (2025 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. Still, the information you give can be used for scrutiny or reassessment. Accurate and consistent replies matter.
Common reasons it is issued
- Cash deposits or withdrawals above reporting limits
- Purchase or sale of immovable property, shares or mutual funds
- Interest, dividend or rent reported by others but not in your return
- Foreign remittances and credit card payments
- Non-filing of return despite reportable transactions
Time limit to respond
Documents to keep ready
- AIS / TIS / Form 26AS for the year
- Bank and broker statements
- Property documents or contract notes
- Return and computation, if filed
How we handle it
- Match each AIS entry with your books and return
- Mark AIS feedback (accepted, duplicate, incorrect) where it applies
- Draft a reply explaining the source and treatment of each transaction
- Advise on an updated return where income was genuinely missed
Points to note
- Do not deny transactions without checking. AIS data comes from reporting entities
- Keep your replies consistent across all notices
- An updated return may reduce exposure where income was missed
What usually comes next
- Reassessment Notice u/s 148A / 148If the information leads to reopening
- Reply to Scrutiny Notice u/s 143(2) and Questionnaire u/s 142(1)If the return is picked for scrutiny
- Notices on Cash Deposits and Unexplained Income (Sections 68 to 69D)Explaining high-value cash transactions
Frequently asked questions
Is a 133(6) notice an assessment?
No. It is a request for information, but the reply can lead to further proceedings. Treat it seriously.
What if the AIS shows wrong information?
Submit feedback on the compliance portal and attach evidence in your reply. The reporting entity may also be asked to correct its statement.
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.