Power to call for information

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..... to furnish him with a return of the names of the persons for or of whom he is trustee, guardian or agent, and of their addresses ; ( 4 ) require any assessee to furnish a statement of the names and addresses of all persons to whom he has paid in any previous year rent, interest, commission, royalty or brokerage, or any annuity, not being any annuity taxable under the head Salaries amounting to more than 5 [one thousand rupees, or such higher amount as may be prescribed], together with particulars of all such payments made ; ( 5 ) require any dealer, broker or agent or any person concerned in the management of a stock or commodity exchange to furnish a statement of the names and addresses of all persons to whom he or the exchange .....

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..... nding, shall not be exercised by any income-tax authority below the rank of 18 [Principal Director or] Director or 18 [Principal Commissioner or] Commissioner 20 [ , other than the Joint Director or Deputy Director or Assistant Director, ] without the prior approval of the 18 [Principal Director or] Director or, as the case may be, the 18 [Principal Commissioner or] Commissioner.] 17 [ Provided also that for the purposes of an agreement referred to in section 90 or section 90A, an income-tax authority notified under sub-section (2) of section 131 may exercise all the powers conferred under this section, notwithstanding that no proceedings are pending before it or any other income-tax authority. ] ------ .....

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..... rect Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 12. Substituted for or the Inspecting Assistant Commissioner by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 13. 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. 14. Inserted by the Finance Act, 1995, w.e.f. 1-7-1995. 15. Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 16. Inserted by the Finance Act, 1995, w.e.f. 1-7-1995. 17. Inserted vide Finance Act, 2011, w.e.f. 1.6.2011 18. Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1s .....

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