Power regarding discovery, production of evidence, etc (Summons) - Section 131 - Income Tax - Ready Reckoner - Income Tax

Power regarding discovery, production of evidence, etc. (Summons) - Section 131 The Income tax authorities (116)* and Dispute Resolution Panel (144C) are the powers vested in a Civil Court under the code of civil Procedure, 1908 while dealing with the following matters: Discovery and inspection; Enforcing the attendance of any person including any officer of a banking company and examining him on oath; Compelling the production of books of account and documents; and Issuing Commissions (Summons) i.e. appointing experts to give report. [ Section 131(1A) ] These powers can be exercised even if no proceedings with respect to such person is pending before him or any income tax authority. Notified Income tax authorities not below the rank of AC notified by CBDT, shall have the powers referred in section 131(1) above, for making an inquiry or investigation of any person in relation to an agreement under section 90 or section 90A , even if no proceedings are pending against such person before any income tax authority. [ Section 131(1A) ] The Income-tax authorities may impound and retain it in its custody, any books of account or other documents produced before it. a) Impound of books of accounts or documents can be done by recording of reason for doing so. b) Retain in his custody of such books of accounts or documents can be done for maximum 15 days, However, with the approval of PCCIT/CCIT/PCIT/CIT/PDGIT/DGIT/PDIT/DIT can retain books of accounts exceeding 15 days. [ section 131(2) ] * INCOME TAX AUTHORITIES [ Section 116 ] Central Board of Direct Taxes. Principal Director General of Income-tax ( PDGIT ) or Principal Chief Commissioner of Income-tax (PCCIT). Directors-General of Income-tax (DGIT) or Chief Commissioners of Income-tax (CCIT) , Principal Directors of Income-tax (PDIT) or Principal Commissioners of Income-tax (PCIT) , Directors of Income-tax (DIT) or Commissioners of Income-tax (CIT) or Commissioners of Income-tax (Appeals) (CIT-Appeals) , Additional Directors of Income-tax (Ad. DIT) or Additional Commissioners of Income-tax (Ad. CIT) or Additional Commissioners of Income-tax (Appeals) (Ad. CIT-Appeals) , Joint Directors of Income-tax (JD) or Joint Commissioners of Income-tax (JC) or Joint Commissioners of Income-tax (Appeals) [Amended by FA, 2023], Deputy Directors of Income-tax or Deputy Commissioners of Income-tax or Deputy Commissioners of Income-tax (Appeals), Assistant Directors of Income-tax (AD) or Assistant Commis sioners of Income-tax (AC) , Income-tax Officers, Tax Recovery Officers, Inspectors of Income-tax.