March 5, 2018

Section – 132B : Application of seized or requisitioned assets

132B. (1) The assets seized under section 132 or requisitioned under section 132A may be […]
March 5, 2018

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 […]
March 5, 2018

Section – 132 : Search and seizure

16132. 17(1) Where the Principal Director General or Director General or Principal Director or Director […]
March 5, 2018

Section – 131 : Power regarding discovery, production of evidence, etc.

131. (1) The Assessing Officer, Deputy Commissioner (Appeals), Joint Commissioner, Commissioner (Appeals), Principal Chief Commissioner […]
March 5, 2018

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 […]
March 5, 2018

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.]
March 5, 2018

Section – 129 : Change of incumbent of an office

129. Whenever in respect of any proceeding under this Act an income- tax authority ceases […]
March 5, 2018

Section – 128 : Functions of Inspectors of Income-tax

128. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
March 5, 2018

Section – 127 : Power to transfer cases

127. (1) The Principal Director General or Director General or Princi- pal Chief Commissioner or […]
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