Section 134 - Power to inspect registers of companies - Income-tax Act, 1961

Power to inspect registers of companies. 134. The 1 [Assessing] Officer, the 2 [Deputy Commissioner (Appeals)], 3 [the 4 [Joint Commissioner] or 9 [ the Joint Commissioner (Appeals) or the Commissioner (Appeals) ] ], or any person subordinate to him authorised in writing in this behalf by the 5 [Assessing] Officer, the 6 [Deputy Commissioner (Appeals)], 7 [the 8 [Joint Commissioner] or 9 [ the Joint Commissioner (Appeals) 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. ----------------------- Notes :- 1. Substituted 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 or the Inspecting Assistant Commissioner by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 4. 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. 5. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 6. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 7. Substituted for or the Inspecting Assistant Commissioner by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 8. 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. 9. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, the Commissioner (Appeals)