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. - Income-tax Act, 1961

Power of 1 [ 11 [Principal Director General or Director General] or 9 [Principal Director or Director] ] , 2 [ 10 [Principal Chief Commissioner or Chief Commissioner] or 8 [Principal Commissioner or Commissioner] ] and 3 [Joint Commissioner ] . 135. The 4 [ 11 [ Principal Director General or Director General ] or 9 [ Principal Director or Director ] ], the 5 [ 10 [ Principal Chief Commissioner or Chief Commissioner ] or 8 [ Principal Commissioner or Commissioner ] ] and the 6 [Joint Commissioner] shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an 7 [Assessing] Officer has under this Act in relation to the making of enquiries. --------------------- Notes :- 1. Substituted for Director of Inspection by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 2. Substituted for 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. Substituted for Director of Inspection by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 5. Substituted for Director of Inspection by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 6. Substituted for Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 7. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 8. Substituted vide FINANCE (No. 2) ACT, 2014 w.e.f. 01-06-2013 before it was read as Commissioner 9. Substituted vide FINANCE (No. 2) ACT, 2014 w.e.f. 01-06-2013 before it was read as Director 10. Substituted vide FINANCE (No. 2) ACT, 2014 w.e.f. 01-06-2013 before it was read as Chief Commissioner 11. Substituted vide FINANCE (No. 2) ACT, 2014 w.e.f. 01-06-2013 before it was read as Director General