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Income Tax

Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapter XIII = INCOME-TAX AUTHORITIES Chapters List This

INCOME-TAX AUTHORITIES - Income-tax Act, 1961

Chapter: XIII
INCOME-TAX AUTHORITIES
Part: A
Appointment and control
Section 116	:	Income-tax authorities
Section 117	:	Appointment of income-tax authorities
Section 118	:	Control of income-tax authorities
Section 119	:	Instructions to subordinate authorities
Section 119A	:	Taxpayer’s Charter
Part: B
Jurisdiction
Section 120	:	Jurisdiction of income-tax authorities
Section 121	:	Omitted
Section 121A	:	Omitted
Section 122	:	Omitted
Section 123	:	Omitted
Section 124	:	Jurisdiction of Assessing Officers
Section 125	:	Omitted
Section 125A	:	Omitted
Section 126	:	Omitted
Section 127	:	Power to transfer cases
Section 128	:	Omitted
Section 129	:	Change of incumbent of an office
Section 130	:	Faceless jurisdiction of income-tax authorities
Section 130A	:	Omitted
Part: C
Powers
Section 131	:	Power regarding discovery, production of evidence, etc.
Section 132	:	Search and seizure
Section 132A	:	Powers to requisition books of account, etc.
Section 132B	:	Application of seized or requisitioned assets
Section 133	:	Power to call for information
Section 133A	:	Power of survey
Section 133B	:	Power to collect certain information
Section 133C	:	Power to call for information by prescribed income-tax authority.
Section 134	:	Power to inspect registers of companies
Section 135	:	Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner.
Section 135A	:	Faceless collection of information
Section 136	:	Proceedings before income-tax authorities to be judicial proceedings
Part: D
Disclosure of information
Section 137	:	Omitted
Section 138	:	Disclosure of information respecting assessees

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