March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 132B : Application of seized or requisitioned assets

132B. (1) The assets seized under section 132 or requisitioned under section 132A may be dealt with in the following manner, namely:— (i) the amount of any existing liability under […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 132A : Powers to requisition books of account, etc.

132A. 23(1) Where the Principal Director General or Director General or Principal Director or Director or the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, in consequence […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 132 : Search and seizure

16132. 17(1) Where the Principal Director General or Director General or Principal Director or Director or the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner or Additional […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 131 : Power regarding discovery, production of evidence, etc.

131. (1) The Assessing Officer, Deputy Commissioner (Appeals), Joint Commissioner, Commissioner (Appeals), Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and the Dispute Resolution Panel referred to […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 130A : Income-tax Officer competent to perform any function or functions

130A. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967.]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 130 : Commissioner competent to perform any function or functions

130. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 129 : Change of incumbent of an office

129. Whenever in respect of any proceeding under this Act an income- tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises jurisdiction, the income-tax […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 128 : Functions of Inspectors of Income-tax

128. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 127 : Power to transfer cases

127. (1) The Principal Director General or Director General or Princi- pal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may, after giving the assessee a reasonable opportunity […]
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