Section 133(6) Notice: What the Income Tax Department Is Asking For and How to Reply Online

An email from the Income Tax Department mentioning "Section 133(6)" is unsettling, but this is one of the most routine notices the department issues. It asks you to provide specific information by a specific date. A clear, documented reply usually closes the matter.

Banks get these notices to report customer deposits. Businesses get them to confirm transactions with a supplier or customer. Individuals get them when their AIS shows a transaction the department wants explained. This guide explains why the notice was sent, how to reply online, and what happens if you do not.

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What Is Section 133(6)?

Section 133 of the Income Tax Act, 1961 gives income tax authorities the power to call for information. Clause (6) allows them to require any person, including a banking company or its officers, to furnish information on specified points, or statements of accounts and affairs, which will be useful for or relevant to any enquiry or proceeding under the Act.

Two points matter in practice:

• No pending proceeding is needed. The power can be used for a general enquiry. Where no proceeding is pending, an officer below the rank of Director or Commissioner needs prior approval from the Director or Commissioner.
• The recipient need not be the person under enquiry. A bank, an employer or a registrar can be asked for information about their customers, employees or registered documents.

The Income-tax Act, 2025, in force from 1 April 2026, keeps the same power under a new section number. Notices about years before tax year 2026-27 may still cite Section 133(6) of the 1961 Act.

Who Issues These Notices

Assessing Officers, Joint Commissioners, Commissioners and Commissioners (Appeals) can issue them. In practice, many 133(6) notices to banks and businesses come from the Intelligence and Criminal Investigation or Investigation wings. Most notices to individuals about AIS mismatches are generated through the e-Verification process on the Compliance Portal.

Who Receives Them

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Why Did You Receive It?

1. A Transaction in Your AIS Does Not Match Your ITR

Banks, registrars, mutual funds and others file Statements of Financial Transactions (SFT). These include cash deposits aggregating Rs 10 lakh or more in a year in savings accounts, property deals of Rs 30 lakh or more, and large mutual fund or share transactions. They appear in your AIS. If your ITR does not reflect them, you may get a query. See our guide to cash deposits and SFT reporting.

2. You Have Reported Income But No Return

If your AIS shows interest, dividends, capital gains or TDS but you have not filed an ITR, the department may ask for an explanation.

3. Verification of Someone Else's Case

If a supplier, customer or lender is under enquiry, you may be asked to confirm your transactions with them.

4. Deductions or Claims That Need Support

Large deductions or exemptions may prompt a request for proof, although these are more often handled through a Section 143(1) adjustment or scrutiny.

5. Before Reassessment

The department may use 133(6) to verify information before deciding whether income has escaped assessment. It is not a mandatory step. Since 2021, reassessment must begin with a show cause notice under Section 148A, which gives you a separate opportunity to respond. See our guide to Section 148 reassessment notices.

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What Information Is Usually Asked For

Provide what is asked for, organised point by point. If an item does not apply to you, say so and explain why.

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How to Reply Online

First, check the notice is genuine. Every departmental notice must carry a DIN. Verify it using Authenticate Notice/Order Issued by ITD on incometax.gov.in before sharing any information. Fake notices by email and SMS are common.

Method 1: e-Proceedings (Logged In)

Step-by-Step Guide

Replying to a 133(6) Notice Through e-Proceedings

For notices issued to your PAN

1

Log in

Log in to incometax.gov.in with your PAN or Aadhaar and password.

Login

2

Open e-Proceedings

Go to Pending Actions > e-Proceedings and choose Self (or Other PAN if you act for someone else).

e-Proceedings

3

Read the notice

Open the proceeding, download the notice and note each question and the due date.

Notice

4

Prepare documents

Scan documents as clear PDFs. The portal limits file size and number of attachments, so combine related pages.

Documents

5

Submit the response

Click Submit Response, type a point-wise reply in the remarks box, and attach the files.

Submit

6

Save the acknowledgement

Download the acknowledgement with the transaction ID. It is your proof of timely reply.

Proof

Source: Income Tax Department e-Filing portal (incometax.gov.in)

Method 2: Compliance Portal (e-Verification)

Many AIS-mismatch notices are issued under the e-Verification Scheme, 2021 and sit on the Compliance Portal, not in e-Proceedings. After logging in, go to Pending Actions > Compliance Portal > e-Verification. For each flagged transaction, you can confirm it, say it relates to another PAN or year, or explain it and upload documents.

Method 3: Comply to Notice (Without Login)

The pre-login Comply to Notice service on the e-Filing portal is for 133(6) notices issued through the department's ITBA system where the recipient cannot use the entity's e-Filing login.

Step-by-Step Guide

Replying Through Comply to Notice

For 133(6) notices issued through ITBA

1

Open the service

On incometax.gov.in, choose Comply to Notice from the quick links.

Portal

2

Enter the DIN

Enter the DIN printed on the notice.

DIN

3

Validate with OTP

Enter the mobile number and email ID the notice was sent to, and validate the OTPs.

OTP

4

Enter your details

Enter the capacity in which you are replying and your own identity details.

Details

5

Attach and submit

Attach the requested information in the formats the portal accepts (such as PDF or spreadsheet) and submit.

Submit

6

Keep the acknowledgement

Save the acknowledgement. You can view the submitted reply later with the same DIN and OTP validation.

Proof

Source: Income Tax Department e-Filing portal, Comply to Notice user manual

Writing the Reply

• Quote the notice DIN, assessment year and each question number.
• Answer each point in order. Keep it factual and short.
• Attach a document for each claim you make, and list the attachments.
• If the transaction is already in your ITR, say where (schedule and amount).
• If the AIS entry is wrong, say so and attach proof, and also submit AIS feedback.
• Do not volunteer information that is not asked for, but do not leave out anything that is.

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Section 133(6) vs Other Income Tax Notices

A 133(6) notice is not an assessment. But the information you give can be used in a later assessment or reassessment, so a careful reply matters. For a wider overview, see our guide to types of income tax notices.

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Penalty and Consequences of Not Replying

Under Section 272A(2)(c) of the 1961 Act, failure to furnish information or statements required under Section 133 attracts a penalty of Rs 100 for every day the failure continues.

Beyond the penalty:

• The department proceeds on its own information, and your side of the story is missing.
• The officer may follow up with a Section 142(1) notice, a summons under Section 131, or start the Section 148A reassessment process.

Reasonable Cause

Section 273B provides that no penalty under Section 272A(2) is imposed if you show reasonable cause for the failure. Examples include not receiving the notice because of an outdated email address, a serious illness, or a third party failing to provide records in time. Keep evidence of the reason.

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If You Are the Third Party

Banks, employers, registrars and businesses receiving a notice about someone else should:

1. Verify the DIN before sharing any customer or employee data.
2. Reply by the due date with the information requested, drawn from your records.
3. Stay within the scope of the notice. You are not required to interpret the information for the officer.
4. Keep a copy of what you sent and the acknowledgement.

You are not the subject of the enquiry, but the reply obligation and the Section 272A(2)(c) penalty still apply to you.

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What the Courts Have Said

• Kathiroor Service Co-operative Bank Ltd v. CIT (Supreme Court, 2013): The Court upheld 133(6) notices asking a co-operative bank for details of account holders with deposits of Rs 1 lakh or more, even though no proceeding was pending against any of them. The power allows a general enquiry to identify persons who may have taxable income.
• Kishinchand Chellaram v. CIT (Supreme Court, 1980): Material gathered from third parties cannot be used against a taxpayer without giving the taxpayer a copy and a chance to rebut it. If an assessment relies on a 133(6) reply from someone else, you are entitled to see it. The Supreme Court restated this principle in Andaman Timber Industries (2015) when it held that denying cross-examination of witnesses whose statements are relied on violates natural justice.

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When to Get Professional Help

You can usually reply yourself if the notice asks for documents you have and the transaction is already in your ITR. Get help if:

See income tax notice reply fees and when to hire help for typical costs.

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How to Reduce the Chance of a 133(6) Notice

• Check your AIS before filing and report every transaction in it, or submit feedback where it is wrong.
• File a return if your AIS shows income, even if you think it is below the taxable limit.
• Keep records of the source of large deposits and investments: sale deeds, loan agreements, gift deeds.
• Respond to e-Verification queries on the Compliance Portal promptly, before they escalate.
• Keep your email and mobile updated on the e-Filing portal so notices reach you.

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Where Tax Garden Helps

A 133(6) notice is rarely a crisis, but it has a deadline and the reply becomes part of your tax record. Tax Garden can help you:

• Verify the notice DIN and identify exactly what is being asked
• Reconcile your AIS with your ITR and supporting documents
• Draft a point-wise reply and upload it on e-Proceedings, the Compliance Portal or Comply to Notice
• Request more time before the due date when documents are not ready
• Handle follow-up notices under Section 142(1) or 148A
• Present a reasonable cause explanation if a penalty is proposed

Looking for expert help with Get help replying to a Section 133(6) income tax notice? The team at Tax Garden, based in Kondapur, Hyderabad, helps Indian SMEs stay compliant. End-to-end filings, notices, and deadline tracking, all in one place.

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This article reflects the law and portal process as of 18 September 2026. Section references are to the Income Tax Act, 1961 unless stated. Portal menus change from time to time, so check the current e-Filing portal user manuals before replying. This is general information, not advice on your specific notice.