Section 259
Section 259: power to call for information by prescribed income-tax authority
Section 259 gives a prescribed income-tax authority a targeted power to verify information it already possesses, by issuing a notice asking any person to furnish further information relevant to an inquiry or proceeding, and to process that information under the faceless collection scheme.
Notice to verify existing information
For verifying information already 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 under the Act, in the form, manner and within the time specified in the notice.
Processing under the faceless scheme
The prescribed income-tax authority may process and utilise the information and documents it receives, as per the scheme notified under Section 260 (faceless collection of information).
Meaning of 'proceeding'
For this section, the term "proceeding" has the meaning assigned to it in Section 253 (powers of survey).
Frequently asked questions
How is Section 259 different from Section 252's power to call for information?
Section 259 is specifically for verifying information the prescribed income-tax authority already possesses, and processing it under the faceless collection scheme notified under Section 260. Section 252 is a broader power exercised by the Assessing Officer, Joint Commissioner, or Commissioner (Appeals) for enquiries and proceedings generally.
What does 'proceeding' mean for Section 259?
It carries the same meaning assigned to that term in Section 253 (the survey powers section).
Related sections
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Get help responding to an income-tax noticeLast updated 9 September 2026