March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 138 : Disclosure of information respecting assessees

138. (1)(a) The Board or any other income-tax authority specified by it by a general or special order in this behalf may furnish or cause to be furnished to— (i) […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 137 : Disclosure of information prohibited

137. [Omitted by the Finance Act, 1964, w.e.f. 1-4-1964.]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 136 : Proceedings before income-tax authorities to be judicial proceedings

136. Any proceeding under this Act before an income-tax authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purposes […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 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 Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and the Joint Commissioner shall […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 134 : Power to inspect registers of companies

134. The Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or the Commissioner (Appeals), or any person subordinate to him authorised in writing in this behalf by the Assessing […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 133C : Power to call for information by prescribed income-tax authority

133C. 31[(1)] The prescribed income-tax authority32 may, for the pur- poses of verification of information in its possession relating to any person, issue a notice to such person requiring him, […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 133B : Power to collect certain information

133B. (1) Notwithstanding anything contained in any other provision of this Act, an income-tax authority may, for the purpose of collecting any information which may be useful for, or relevant […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 133A : Power of survey

133A. (1) Notwithstanding anything contained in any other provision of this Act, an income-tax authority may enter— (a) any place within the limits of the area assigned to him, or […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 133 : Power to call for information

133. The Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or the Commissioner (Appeals) may, for the purposes of this Act,— (1) require any firm to furnish him with […]
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