Section 133(6) empowers the Income Tax Department to call for information from:
It is used by the Assessing Officer (AO), Investigation Wing, or Commissioner of Income Tax (CIT) to collect information for inquiries, assessments, or investigations.
A 133(6) notice is issued when the department needs specific information for:
Verifying transactions (like large donations, loans, deposits).
Checking the genuineness of income/expenses claimed.
Collecting data about a third party (for example, asking banks for account statements of a customer).
Cross-verification of details during scrutiny, survey, or investigation.
NGOs/Trusts – validating donor details, fund utilization, 12A/80G compliance.