- Situation
- Notice on a large NRE deposit, flagged as cash.
- What we did
- Showed it was an inward remittance from his Austrian salary account.
- Outcome
- Closed with no further action.
Chartered Accountants in India, working with clients across Europe
Chartered Accountants in India, working with clients across Europe
A section 133(6) notice asks for information about a transaction, often one reported to the department by a bank, registrar or broker. No assessment is needed for it to be issued. Pick what it’s about.
Show where the cash came from, with records such as withdrawals, sales or gifts.
Share the deed, the price, the source of funds and how any gain was reported.
Match the transactions with your return and capital gains working.
Show the purpose, the source and any Form 15CA/15CB filed.
Provide the facts asked for; it may not concern your own tax.
The notice may also come through the compliance portal as an e-verification request.
| 133(6) | 142(1) | 148 | |
|---|---|---|---|
| Purpose | Gather information | Inquiry for assessment | Reopen a year |
| Needs pending proceedings | No | Yes | Starts them |
| Can lead to more | Yes, if unexplained | An assessment | A reassessment |
| New section | 252 | 268 | 280 |
Only the transaction and period stated.
Was it already reported?
Statements, deeds and contracts.
No more and no less than asked.
Acknowledgement and copies.
Information on record goes unanswered, and a penalty can apply.
Questions may move to a reassessment.
Creates new questions on other matters.
Illustrative examples with names changed. Every case depends on its own facts.
Related notice pages.
We reply to 133(6) notices for clients in every EU country, Switzerland and Norway.
Send us the notice. We’ll reply clearly and with the right evidence.
General guidance based on the rules as they stand, including the Income-tax Act, 2025 and the Income-tax Rules, 2026. It is not legal, tax or financial advice for your situation; please contact us before acting on it.