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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

Power to call for information by prescribed income-tax authority and Power to inspect registers of companies are defined under section 133C and 134 of Income Tax Act 1961. Provisions under these Sections are :

Section 133C of Income Tax Act "Power to call for information by prescribed income-tax authority"

Section 133C. The prescribed income-tax authority45 may, for the purposes of verification of information in its possession relating to any person, issue a notice to such person requiring him, on or before a date to be specified therein, to furnish information or documents verified in the manner specified therein, which may be useful for, or relevant to, any inquiry or proceeding under this Act.
Explanation.—In this section, the term "proceeding" shall have the meaning assigned to it in clause (b) of the Explanation to section 133A.]

 

Section 133C of Income Tax Act "Power to inspect registers of companies"

Section 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 Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or the Commissioner (Appeals), may inspect, and if necessary, take copies, or cause copies to be taken, of any register of the members, debenture holders or mortgagees of any company or of any entry in such register.

   
 

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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