Section 131 - Power regarding discovery, production of evidence, etc. - Income-tax Act, 1961

C.-Powers Power regarding discovery, production of evidence, etc. 131. (1) The 1 [ Assessing ] Officer, 2 [ Deputy Commissioner (Appeals) ] , 3 [ Joint Commissioner ] 20 [ , Joint Commissioner (Appeals), Commissioner (Appeals) ] 5 [ 19 [Principal Chief Commissioner or] Chief Commissioner or 19 [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. 6 [ (1A) 7 [ If the 19 [Principal Director General or] Director General or 19 [Principal Director or] Director or 8 [ Joint ] Director or Assistant Director 9 [ 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. ] 17 [ (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) 10 [ or sub-section (1A) ] 18 [ 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 11 [ Assessing ] Officer 12 [ or an 13 [ Assistant Director 14 [ 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 15 [ 16 [ 19 [Principal Chief Commissioner or] Chief Commissioner or 19 [Principal Director General or] Director General or 19 [Principal Commissioner or] Commissioner or 19 [Principal Director or] Director therefor, as the case may be .]] ----------------------------- Notes:- 1. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 2. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 3. Substituted for Deputy Commissioner by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier Deputy Commissioner was substituted for Inspecting Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 4. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 5. Substituted vide Finance (No.2) Act, 2009, w.e.f. 1-10-2009, before it was read as, and Chief Commissioner or Commissioner , earlier , Substituted for and Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 6. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 7. Substituted for If the Assistant Director of Inspection by the Finance Act, 1988, w.e.f. 1-6-1988. 8. Substituted for Deputy by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 9. Inserted, by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.. 10. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 11. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 12. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 13. Substituted for Assistant Director of Inspection by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 14. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 15. Substituted for Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 16. Substituted for Chief Commissioner or Commissioner therefor by the Finance Act, 1988, w.e.f. 1-6-1988. 17. Inserted vide Finance Act, 2011 w.e.f. 1.6.2011. Earlier [ Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. ] 18. Inserted vide Finance Act, 2011 w.e.f. 1.6.2011. 19. Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of June, 2013 20. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, 4 [ , Commissioner (Appeals) ]