Section 133 Income Tax Act, 1961: Power to Call for Information
Section 133 of the Income-tax Act, 1961 authorised specified income-tax authorities to require information from taxpayers, firms, Hindu undivided families, trustees, agents, brokers and banks. For the framework introduced from 1 April 2026, the principal corresponding provision is section 252 of the Income-tax Act, 2025. The applicable statute depends on the relevant tax year, proceeding and transitional provisions.
Meaning and purpose of the power to call for information
The power enables the tax administration to verify returns, financial transactions, ownership, payment recipients and other matters relevant to a lawful enquiry or proceeding. An information notice is not, by itself, a final tax assessment or a finding of wrongdoing. The notice should identify the requesting authority, statutory basis, relevant records and response deadline.
Information that may be requested under section 133 of the 1961 Act
| Provision | Person or entity | Information |
|---|---|---|
| 133(1) | Firm | Names, addresses and respective shares of partners. |
| 133(2) | Hindu undivided family | Names and addresses of the manager and members. |
| 133(3) | Trustee, guardian or agent | Names and addresses of beneficiaries, wards or principals. |
| 133(4) | Assessee | Recipients and particulars of specified rent, interest, commission, royalty, brokerage and annuity payments above the statutory or prescribed threshold. |
| 133(5) | Dealer, broker, agent or exchange management | Persons and payment/receipt details connected with transfers of assets. |
| 133(6) | Any person, including a bank | Relevant information or verified statements of account and affairs for an enquiry or proceeding. |
Who can issue information notices?
Under section 133, the Assessing Officer and designated appellate or supervisory authorities could exercise the listed powers. Clause (6) also extended to specified senior income-tax authorities and investigation officers. The second proviso imposed a prior-approval requirement in certain enquiries where no proceeding was pending, with express exceptions for specified investigation officers. The third proviso addressed information collection for international tax agreements under sections 90 and 90A.
Section 252 of the 2025 Act specifies the Assessing Officer, Joint Commissioner, Joint Commissioner (Appeals) and Commissioner (Appeals) and separately deals with other competent officers and approval conditions. The identity and rank of the issuing officer matter when reviewing a notice.
Section 252 of the Income-tax Act, 2025
Section 252(1)(a) allows requisition of relevant information or verified statements, including from banking companies, within the specified time. Paragraphs (b) to (f) cover firms, HUFs, trustees or agents, certain payments and exchange-related transactions. Section 252(2) extends paragraph (a) powers to designated authorities. Section 252(3) sets approval conditions for enquiries without pending proceedings and provides for notified authorities working under specified international agreements.
The revised provision uses tax year in place of the earlier terminology of previous year and expressly states the Rs. 10,000 baseline for the specified payment-recipient information requirement. Check the applicable rules and notifications for any higher prescribed threshold.
How to respond to a notice
- Verify the notice, officer designation, statutory provision, due date and relevant tax year through official departmental channels.
- Identify the precise questions and gather complete bank statements, ledgers, contracts, invoices or other relevant documents.
- Reply factually, reconcile material differences and retain supporting records and acknowledgement of submission.
- If the request is unclear or compliance is impracticable, seek clarification or an extension before the deadline.
- Where authority, jurisdiction, confidentiality or approval is disputed, obtain professional advice rather than ignoring the notice.
Related statutory provisions
Section 131 of the 1961 Act dealt with discovery and production of evidence; section 133A with survey; section 133B with collection of certain information; section 133C with information requests by prescribed authorities; and section 135A with faceless collection of information. Their 2025 Act counterparts include sections 246, 253, 254, 259 and 260 respectively. The powers and safeguards are not identical and must be read in their respective statutory contexts.
Historical text: section 133 of the Income-tax Act, 1961
The following preserves the six substantive categories and provisos appearing in the uploaded page. For the authoritative consolidated text, use the official links below. The original page included older footnote markers and did not reflect all later changes to the list of named authorities.
Read the historical statutory extract
(1) require any firm to furnish him with a return of the names and addresses of the partners of the firm and their respective shares;
(2) require any Hindu undivided family to furnish him with a return of the names and addresses of the manager and the members of the family;
(3) require any person whom he has reason to believe to be a trustee, guardian or agent, to furnish him with a return of the names of the persons for or of whom he is trustee, guardian or agent, and of their addresses;
(4) require any assessee to furnish a statement of the names and addresses of all persons to whom he has paid in any previous year rent, interest, commission, royalty or brokerage, or any annuity, not being any annuity taxable under the head Salaries amounting to more than 5 one thousand rupees, or such higher amount as may be prescribed, together with particulars of all such payments made;
(5) require any dealer, broker or agent or any person concerned in the management of a stock or commodity exchange to furnish a statement of the names and addresses of all persons to whom he or the exchange has paid any sum in connection with the transfer, whether by way of sale, exchange or otherwise, of assets, or on whose behalf or from whom he or the exchange has received any such sum, together with particulars of all such payments and receipts;
(6) require any person, including a banking company or any officer thereof, to furnish information in relation to such points or matters, or to furnish statements of accounts and affairs verified in the manner specified by the 1 Assessing Officer, the 6 Deputy Commissioner (Appeals), 3 the 7 Joint Commissioner or the Commissioner (Appeals), giving information in relation to such points or matters as, in the opinion of the 1 Assessing Officer, the 6 Deputy Commissioner (Appeals), 3 the 7 Joint Commissioner or the Commissioner (Appeals), will be useful for, or relevant to, any 8 enquiry or proceeding under this Act:
Frequently asked questions
Can the department request information from a bank?
Yes. Section 133(6) expressly covered banking companies; section 252(1)(a) of the 2025 Act also expressly includes them, subject to the relevant statutory conditions.
Can information be sought without an assessment proceeding pending?
Potentially yes, but the applicable prior-approval rules and exceptions must be checked. The existence of a pending proceeding is relevant to the officer's power and approval requirements.
Is section 133 still the correct provision for 2026-27?
Section 252 is the corresponding provision under the 2025 Act for matters governed by that Act from 1 April 2026. Older proceedings may continue under the savings framework; identify the relevant tax year and governing statute before responding.
Does receiving a notice mean tax has been evaded?
No. It is an information-gathering power. Any eventual assessment, adjustment or penalty requires its own legal basis and process.
Official legislation and resources
- Income Tax Department: Section 133, Income-tax Act, 1961 (2025 text)
- Income Tax Department: Income-tax Act, 2025, as amended by Finance Act, 2026 (PDF)
- Income Tax Department: Income-tax Act, 2025 (PDF)
- Income Tax e-Filing Portal
Last reviewed: 28 October 2026. This is general legal information. Verify the version of the Act, rules, notice and relevant tax year before relying on any provision.