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Section 133(6) – Power To Call For Information

Last Update Date : April 27, 2019
Estimated Read Time: 3 min

section 133(6)

As, the famous saying goes “Democracy must be built through open societies that share information. When there is information, there is enlightenment. When there is debate, there are solutions… “  Citizens of the nation can recognize that the government uses tax revenue collected for the welfare of the public. The government regulates state bodies and union bodies with its tax power. The government also grants deductions and exemptions for an individual to save taxes. The whole control and power is with the government.  This guide will outline section 133(6), the power to call information.

Section 133(6): Power to Call Information.

Under section 133(6) of the Income Tax Act, 1961, assessing officers are given the power to call for information that are relevant for proceedings or enquiries and for the verification of cash deposits under “Operation Clean Money.”

Under section 133(6),

  • notice can be issued by any person, including the assessee.
  • information can be called for on any point or matter or accounts that in the opinion of the authorities specified below will be useful or relevant to any enquiry or proceeding under the Income Tax Act.
  • information can be called for not always have be pending proceedings, but can be called whether the proceedings are pending or not.
  • There is no fixed time limit for calling for information.

Who is Given the Power to Call

Under sub-sections 1-5 of section 133 power can be called for by the Assessing Officer(AO), Joint commissioner or commissioner.

Under section 133(6), power to call information is given to AO, Joint Commissioner or Commissioner, Director or Commissioner and Director General or Chief Commissioner as well.

However, in case of Double Taxation Avoidance Agreement(DTAA) u/s90, the powers section u/s 133(6) can be permitted only by the authority above the rank of Assistant Director or Assistant Commissioner as per section 131(2), despite the fact there are no proceedings pending or any other income tax authority.

For Whom The Information Can be Called For?

Under this section, the power given to the concerned officers can call for the information from;

  • any person defined section/s 2(31) by the Income Tax Act,1961, including banking officer or any officer thereof.
  • a list of persons who had made term/recurring deposits of 50,000 and above along with their addresses in co-operative banks.
  • any person whom has reason to believe to be a trustee, guardian or agent, to provide him/her with a return of the names of the persons for or whom is trustee, guardian or agent, and of their addresses.

What Kind of Information Can be Called For?

Information that can be useful in proceedings:

  • In relation to the information of “such points” or “matters.”
  • To provide the statement of accounts and affairs verified by the above-mentioned authorities in a specified manner.


  • The power to call for information is permitted only after the approval of Director of Investigation or Commissioner of Income Tax.
  • Notice shall be generated through ITD system. Hence, the notice should not be hand written.
  • As per section 133(6), reply to the notice by the person under verification can be done only through Online mode.
  • It is said that the verification under ‘Operation Clean Money’ is to be made through Online-Verification Portal about SOP as on 21/2/2017.
  • In case the person under verification doesn’t provide or reply to the notice in allotted time given by the assessing officer regarding the cash deposits in his/her bank accounts, the case may be escalated as “Not Acceptable” and further actions can be taken as the procedure in SOP of CBDT as on 21/2/2017. (Instruction no: 3/2017)

Why Was it Implemented?

  1. Operation Clean Money: To investigate tax evaders, Income Tax department has initiated Operation Clean Money. Government has launched a website ‘Operation Clean Money’, as a part of the operation.
  2. Person, Section 2(31): Person under section 2(31) includes an individual, a HUF, a company, a firm, an association of persons (if incorporated.), local authority, etc;

To understand how various taxation laws apply to you for better tax saving and planning, consult your personal tax expert at H&R Block India.

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Chetan Chandak (B.Com, LLB)
Chetan is the Head of Tax Research at H&R Block (India) with an experience of more than a decade in tax advising. He is also a regular contributor for some of the leading news publications in India such as Economic Times, Financial Express and Money Control. Professionally, Chetan is fascinated by international taxation and expat-related tax research.

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