Notice to give information: section 133(6) notice

Which law applies? The Income-tax Act, 2025 applies to the tax year 2026-27 onwards. Section 536(2)(c) of that Act says the repealed Income-tax Act, 1961 continues to apply to proceedings, including notices, assessment, reassessment, rectification, penalty and appeals, for any tax year beginning before 1 April 2026, that is the financial year 2025-26 (assessment year 2026-27) and earlier. Each notice page below gives both: the 2025 Act first, then the 1961 Act as printed by the Income Tax Department on 22 May 2026. For the oldest assessment years (up to 2021-22) the reassessment time limits in force before 1 September 2024 may apply, and that earlier text was not read.

An authority asks you, or a bank or another person, for information that will be useful for an inquiry or a proceeding.

What it means under the Income-tax Act, 2025 (tax year 2026-27 onwards)

Section 252(1) lets the Assessing Officer, a Joint Commissioner or a Commissioner (Appeals) require a person, including a banking company, to furnish within the time stated the information or statements of account and affairs verified as specified, that are useful for an inquiry or proceeding under the Act. It can also require a firm to give the names of its partners and a Hindu undivided family the names of its manager and members.

Time limits under the 2025 Act

Within the time stated in the notice. The Act does not fix a number of days.

Under the Income-tax Act, 1961 (tax years before 2026-27)

Section 133. Section 133: the Assessing Officer and other listed authorities may require a firm to give the names and addresses of its partners, a Hindu undivided family those of its manager and members, a trustee, guardian or agent particulars of the persons for whom he acts, and other persons information useful for the purposes of the Act. The section is the source of the notice commonly called a 133(6) notice.

Time limits. The time stated in the notice. The Act text does not fix a number of days.

What to do first

Read what is asked and by whom.
Give only the information asked, in the form required.
If you cannot give it in time, ask for time in writing before the date.

An outline for a reply

Acknowledge the notice, give the information in the form asked and attach the supporting statements.

This is a general outline, not a reply to your own notice: facts and documents differ, and the deadline is short. Ask a chartered accountant.

Common questions

What section of the new Act replaces section 133(6)?

Section 252 of the Income-tax Act, 2025, for the tax year 2026-27 onwards. For earlier tax years the 1961 Act continues to apply to notices (section 536(2)(c)) and the notice quotes section 133(6) of that Act.

Source

The Income-tax Act, 2025, as published in the Gazette of India Extraordinary: sections 252, 263, 268, 270, 279 to 282, 287, 289, 357, 358, 411, 412 and 536. The enacted text was read on 13 November 2026.
The Income-tax Act, 1961 (text with amendments, printed by the Income Tax Department on 22 May 2026): sections 133, 139(9), 142, 143, 148, 148A, 149, 150, 154, 156, 220 and 249(2). Downloaded from incometaxindia.gov.in and read on 13 November 2026.
Old-section to new-section mapping: the Income Tax Department’s section navigator, checked against the Act (see the Income-tax Sections section of this family).

Rules read on 13 November 2026 from the Income-tax Act, 2025. This site explains notices in general terms. It is not legal advice and does not replace a chartered accountant or tax lawyer. A notice has a deadline: do not rely on a web page for your own case, and ask a professional soon.