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Home  Acts & Rules Bill Bills Income Tax Bill, 2025 Part B = Powers Chapters List This
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Powers - Income Tax Bill, 2025 |
| Chapter: XIV |
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TAX ADMINISTRATION
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| Part: B |
| Powers |
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Clause 246
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Power regarding discovery, production of evidence, etc.
Clause 246 of the Bill seeks to provide for powers of income tax authorities regarding discovery or production of evidence et....
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Clause 247
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Search and seizure.
Clause 247 of the Bill provides for dealing with powers and procedures relating to search and seizure under the proposed legi....
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Clause 248
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Powers to requisition.
Clause 248 of the Bill provides for powers to requisition books of account, etc., which have been taken into custody by any o....
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Clause 249
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Reasons not to be disclosed.
Clause 249 of the Bill provides for reasons for search and seizure not to be disclosed.....
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Clause 250
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Application of seized or requisitioned assets.
Clause 250 of the Bill seeks to provide for application of seized or requisitioned assets under the provisions of the propose....
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Clause 251
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Copying, extraction, retention and release of books of account and documents seized or requisitioned.
Clause 251 of the Bill seeks to provide for authority and procedures to deal with books of accounts and documents seized or r....
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Clause 252
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Power to call for information.
Clause 252 of the Bill provides for power to call for information of the income-tax authorities to call for information.....
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Clause 253
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Powers of survey.
Clause 253 of the Bill provides for powers of survey, i.e., entry into business premises of an assessee, restrictions imposed....
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Clause 254
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Power to collect certain information.
Clause 254 of the Bill seeks to provide for powers of authorities to collect certain information which may be useful, or rele....
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Clause 255
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Power to inspect registers of companies.
Clause 255 of the Bill seeks to provide for power to inspect registers of companies by income-tax authorities.....
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Clause 256
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Power of competent authority.
Clause 256 of the Bill seeks to provide for the powers of Assessing Officer under the proposed legislation in relation to mak....
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Clause 257
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Proceedings before income-tax authorities to be judicial proceedings.
Clause 257 of the Bill provides to treat proceedings before the income-tax authorities at par with the judicial proceedings.....
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Clause 258
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Disclosure of information relating to assessees.
Clause 258 of the Bill provides for restrictions on disclosure of information in respect of assessees by income-tax authoriti....
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Clause 259
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Power to call for information by prescribed income-tax authority.
Clause 259 of the Bill provides the power of income-tax authority to call for information by prescribed income-tax authority.....
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Clause 260
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Faceless collection of information.
Clause 260 of the Bill empowers the Board to make any scheme by notification for faceless collection of information under cer....
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Clause 261
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Interpretation.
Clause 261 of the Bill provides for definitions of various expressions used in this Chapter XIV.....
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