Section 131(1A): Income is concealed or likely to be concealed

If you AO is of the opinion that you are concealing the income or likely to conceal income then you will receive income tax notice u/s 131(1A). This notice is basically an intimation that AO is initiating an inquiry or investigation into the matter. The assessing officer can impound the books of account or other documents by providing reasons for the same. There is NO specific time limit to serve this notice.