March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIII - Income-tax Authorities Income-tax Act 1961Section – 138 : Disclosure of information respecting assessees138. (1)(a) The Board or any other income-tax authority specified by it by a general […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIII - Income-tax Authorities Income-tax Act 1961Section – 137 : Disclosure of information prohibited137. [Omitted by the Finance Act, 1964, w.e.f. 1-4-1964.]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIII - Income-tax Authorities Income-tax Act 1961Section – 136 : Proceedings before income-tax authorities to be judicial proceedings136. Any proceeding under this Act before an income-tax authority shall be deemed to be […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIII - Income-tax Authorities Income-tax Act 1961Section – 135 : Power of27[28[Principal Director General or] Director General or 28[Principal Director or] Director],29[30[Principal Chief Commissioner or] Chief Commissioner or 30[Principal Commissioner or] Commissioner] and 31[Joint Commissioner]135. The Principal Director General or Director General or Principal Director or Director, the Principal […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIII - Income-tax Authorities Income-tax Act 1961Section – 134 : Power to inspect registers of companies134. The Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or the Commissioner (Appeals), […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIII - Income-tax Authorities Income-tax Act 1961Section – 133C : Power to call for information by prescribed income-tax authority133C. 31[(1)] The prescribed income-tax authority32 may, for the pur- poses of verification of information […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIII - Income-tax Authorities Income-tax Act 1961Section – 133B : Power to collect certain information133B. (1) Notwithstanding anything contained in any other provision of this Act, an income-tax authority […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIII - Income-tax Authorities Income-tax Act 1961Section – 133A : Power of survey133A. (1) Notwithstanding anything contained in any other provision of this Act, an income-tax authority […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIII - Income-tax Authorities Income-tax Act 1961Section – 133 : Power to call for information133. The Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or the Commissioner (Appeals) […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIII - Income-tax Authorities Income-tax Act 1961Section – 132B : Application of seized or requisitioned assets132B. (1) The assets seized under section 132 or requisitioned under section 132A may be […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIII - Income-tax Authorities Income-tax Act 1961Section – 132A : Powers to requisition books of account, etc.132A. 23(1) Where the Principal Director General or Director General or Principal Director or Director […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIII - Income-tax Authorities Income-tax Act 1961Section – 132 : Search and seizure16132. 17(1) Where the Principal Director General or Director General or Principal Director or Director […]