Power regarding discovery, production of evidence, etc (Summons) - Section 131

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..... 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 proce .....

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..... /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) .....

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