A top ED official confirmed that she was summoned to join the probe by Monday.
"We summoned her for December 20. As of now we haven't got any reply from her side. The summon was sent to her Mumbai residence," said an ED official.
If she doesn't join the probe, the ED will think of further legal action. They might seek legal opinion from the experts to decide the future course of action, added the official.
It isn't the first time that the actor has been summoned in the case.
She was summoned earlier on two occasions. However, she didn't join the probe. Earlier on November 9, Aishwarya was summoned to record her testimony in the case.
The ED had lodged a case under the Foreign Exchange Management Act (FEMA) after the Panama Papers showed how companies were set up in offshore islands to avoid taxes.
Aishwarya Rai Bachchan and others are named in the case.
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