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What is Power regarding discovery, production of evidence, etc? Section 131 of Income Tax Act 1961

Power regarding discovery, production of evidence, etc  is defined under section 131 of Income Tax Act 1961. Provisions under this Section is :

Section 131 of Income Tax Act "Power regarding discovery, production of evidence, etc "

Section 131. (1) The Assessing Officer, Deputy Commissioner (Appeals), Joint Commissioner, Commissioner (Appeals), 17[Principal Chief Commissioner or] Chief Commissioner or 17[Principal Commissioner or] Commissioner and the Dispute Resolution Panel referred to in clause (a) of sub-section (15) of section 144C shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the following matters, namely :-

(a) discovery and inspection;

(b) enforcing the attendance of any person, including any officer of a banking company and examining him on oath;

 

(c) compelling the production of books of account and other documents; and

(d) issuing commissions.

(1A) If the 17[Principal Director General or] Director General or 17[Principal Director or] Director or Joint Director or Assistant Director or Deputy Director, or the authorised officer referred to in sub-section (1) of section 132 before he takes action under clauses (i) to (v) of that sub-section, has reason to suspect that any income has been concealed, or is likely to be concealed, by any person or class of persons, within his jurisdiction, then, for the purposes of making any enquiry or investigation relating thereto, it shall be competent for him to exercise the powers conferred under sub-section (1) on the income-tax authorities referred to in that sub-section, notwithstanding that no proceedings with respect to such person or class of persons are pending before him or any other income-tax authority.

(2) For the purpose of making an inquiry or investigation in respect of any person or class of persons in relation to an agreement referred to in section 90 or section 90A, it shall be competent for any income-tax authority not below the rank of Assistant Commissioner of Income-tax, as may be notified by the Board in this behalf, to exercise the powers conferred under sub-section (1) on the income-tax authorities referred to in that sub-section, notwithstanding that no proceedings with respect to such person or class of persons are pending before it or any other income-tax authority.

(3) Subject to any rules made in this behalf, any authority referred to in sub-section (1) or sub-section (1A) or sub-section (2) may impound and retain in its custody for such period as it thinks fit any books of account or other documents produced before it in any proceeding under this Act :

Provided that an Assessing Officer or an Assistant Director or Deputy Director shall not-

(a) impound any books of account or other documents without recording his reasons for so doing, or

(b) retain in his custody any such books or documents for a period exceeding fifteen days (exclusive of holidays) without obtaining the approval of the [Principal Chief Commissioner or] Chief Commissioner or [Principal Director General or] Director General or [Principal Commissioner or] Commissioner or [Principal Director or] Director therefor, as the case may be

Income Tax Act 1961

What are the Income-tax authorities? What is procedure for Appointment of income-tax authorities? Section 116 and 117 of Income Tax Act 1961

What is Control of income-tax authorities? What is Instructions to subordinate authorities? Section 118 and 119 of Income Tax Act 1961

What is Jurisdiction of income-tax authorities? What is Jurisdiction of Assessing Officers? Section 120 and 124 of Income Tax Act 1961

What is Power to transfer cases? What is Change of incumbent of an office? Section 127 and 129 of Income Tax Act 1961

What is Power regarding discovery, production of evidence, etc? Section 131 of Income Tax Act 1961

What is Search and seizure? Section 132 of Income Tax Act 1961

Powers to requisition books of account, etc? Section 132A of Income Tax Act 1961

What is Application of seized or requisitioned assets? Section 132B of Income Tax Act 1961

What is Power to call for information? Section 133 of Income Tax Act 1961

What is Power of survey? Section 133A of Income Tax Act 1961

What is Power to collect certain information? Section 133B of Income Tax Act 1961

What is Power to call for information by prescribed income-tax authority? What is Power to inspect registers of companies? Section 133C and 134 of Income Tax Act 1961

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