Section 133C: Power to Call for Information by Prescribed Income-tax Authority
Section 133C of the Income-tax Act, 1961 authorised a prescribed income-tax authority to verify information already available to it by seeking relevant documents or explanations. The corresponding provision under the Income-tax Act, 2025 is Section 259, read with Section 260 on faceless collection of information.
Meaning and purpose of an information-verification notice
An information-verification notice asks a person to provide information relevant to an income-tax inquiry or proceeding. It is a mechanism for checking data available to the department, rather than by itself an assessment order or final determination of tax.
The prescribed income-tax authority is the authority designated under the applicable legislation and rules. For the 1961 Act, Rule 12D identified an authorised income-tax authority not below the rank of Assistant Commissioner for Section 133C purposes. The prescribed authority under the 2025 framework must be checked against the rules and notifications applicable to the notice.
A proceeding includes the scope attributed by the applicable statutory cross-reference; under Section 259(3) of the 2025 Act this is linked to Section 253, whereas the 1961 Act used the explanation to Section 133A.
Section 259 of the Income-tax Act, 2025: Current provision
Section 259(1): Notice seeking information
For verification of information in its possession, the prescribed income-tax authority may issue a notice requiring any person to furnish information useful or relevant to an inquiry or proceeding. The notice specifies the form, manner and time for furnishing it.
Section 259(2): Processing and use of information
The authority may process and utilise information and documents received in accordance with the scheme notified under Section 260.
Section 259(3): Meaning of proceeding
The term "proceeding" takes its meaning from Section 253 of the Income-tax Act, 2025.
Section 260: Faceless collection of information
Section 260 provides for a notified scheme intended to improve efficiency, transparency and accountability, including reducing direct interaction to the extent technologically feasible. The applicable notified scheme and instructions govern the actual mode of compliance.
| Issue | 1961 Act | 2025 Act |
|---|---|---|
| Main provision | Section 133C | Section 259 |
| Purpose | Verify information held by prescribed authority | Verify information held by prescribed authority |
| Processing | Section 133C(2), schemes under 133C(3) or Section 135A | Section 259(2), scheme under Section 260 |
| Definition of proceeding | Explanation to Section 133A | Section 253 |
Section 133C of the Income-tax Act, 1961
Sub-section (1): The prescribed authority could issue a notice for verification of information in its possession, requiring the recipient to furnish relevant information or verified documents by a specified date.
Sub-section (2): Following amendment, information received could be processed and utilised under the scheme notified under sub-section (3) or the provisions of Section 135A.
Sub-section (3): The Central Board of Direct Taxes could make a scheme for centralised issuance of notices, processing information and making processing outcomes available to the Assessing Officer.
Sub-section (4): The scheme under sub-section (3) ceased to operate from the date the Section 135A scheme for this provision came into effect.
Explanation: The meaning of "proceeding" was linked to clause (b) of the Explanation to Section 133A.
The uploaded historical page reproduced an earlier three-subsection version. Later amendments to sub-section (2) and insertion of sub-section (4) are reflected in the updated discussion above; the original historical text remains available below.
How to respond to an information notice
- Verify authenticity: Check the issuing authority, notice reference, applicable statutory provision and service through the official income-tax portal.
- Read the scope: Identify each item of information or document requested, the relevant period and the due date.
- Reconcile records: Compare the requested details with books, returns, statements and supporting documents.
- Respond through the prescribed channel: Submit accurate, complete information in the specified format and retain an acknowledgement.
- Seek clarification where necessary: If information is unavailable or more time is needed, communicate promptly through the permitted procedure.
Do not ignore a genuine statutory notice. Any consequence for non-compliance depends on the applicable provision, facts and procedure; an information request is not automatically a finding of undisclosed income.
Historical text retained from the original webpage
The following is the historical wording and amendment-note material supplied in the original webpage, retained for reference. It should not be treated as the final amended text of Section 133C or as the operative 2025 provision.
Read the original Section 133C extract and amendment notes
1,2(1) The prescribed income-tax authority may, for the purposes of verification of information in its possession relating to any person, issue a notice to such person requiring him, on or before a date to be specified therein, to furnish information or documents verified in the manner specified therein, which may be useful for, or relevant to, any inquiry or proceeding under this Act.
3 (2) Where any information or document has been received in response to a notice issued under subsection (1), the prescribed income-tax authority may process such information or document and make available the outcome of such processing to the Assessing Officer.
4 (3) The Board may make a scheme for centralized issuance of notice and for processing of information or documents and making available the outcome of the processing to the Assessing Officer.
Explanation.-In this section, the term "proceeding" shall have the meaning
assigned to it in clause (b) of the Explanation to section 133A.
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1. Ins. by Act 25 of 2014, s. 48 (w.e.f. 1-10-2014).
2. Section 133C renumbered as sub-section (1) thereof by Act 28 of 2016, s. 66 (w.e.f.
1-6-2016).
3. Ins. by Act 28 of 2016, s. 66 (w.e.f. 1-6-2016).
4. Ins. by Act 7 of 2017, s. 54 (w.e.f. 1-4-2017).
Official legal sources and further reading
- Income Tax Department: Income-tax Act, 2025, as amended by Finance Act, 2026 (PDF) - see Sections 259 and 260.
- Income Tax Department: Income-tax Act, 2025 (enacted text, PDF).
- Income Tax Department: Section 133C of the Income-tax Act, 1961.
- Income Tax Department: Income-tax Act, 1961 as amended by Finance Act, 2025 (PDF).
- Income Tax Department e-Filing Portal - for checking notices and available compliance services.
Frequently asked questions
What does Section 133C allow?
It permitted a prescribed income-tax authority to request information or documents for verification under the 1961 Act.
Which provision applies under the 2025 Act?
Section 259 is the corresponding provision, with Section 260 addressing faceless collection-of-information schemes.
Is a Section 133C notice the same as a tax demand?
No. The notice seeks information for verification; any assessment or demand follows separate applicable legal procedures.
Can a person request more time?
A person may request an extension or clarification through the prescribed channel, but an extension should not be assumed unless granted.