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Income Tax

Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapter XIII = INCOME-TAX AUTHORITIES Chapters List This

INCOME-TAX AUTHORITIES - Income-tax Act, 1961

Chapter: XIII
INCOME-TAX AUTHORITIES
Part: A
Appointment and control
Section 116 : Income-tax authorities
Section 117 : Appointment of income-tax authorities
Section 118 : Control of income-tax authorities
Section 119 : Instructions to subordinate authorities
Section 119A : Taxpayer’s Charter
Part: B
Jurisdiction
Section 120 : Jurisdiction of income-tax authorities
Section 121 : Omitted
Section 121A : Omitted
Section 122 : Omitted
Section 123 : Omitted
Section 124 : Jurisdiction of Assessing Officers
Section 125 : Omitted
Section 125A : Omitted
Section 126 : Omitted
Section 127 : Power to transfer cases
Section 128 : Omitted
Section 129 : Change of incumbent of an office
Section 130 : Faceless jurisdiction of income-tax authorities
Section 130A : Omitted
Part: C
Powers
Section 131 : Power regarding discovery, production of evidence, etc.
Section 132 : Search and seizure
Section 132A : Powers to requisition books of account, etc.
Section 132B : Application of seized or requisitioned assets
Section 133 : Power to call for information
Section 133A : Power of survey
Section 133B : Power to collect certain information
Section 133C : Power to call for information by prescribed income-tax authority.
Section 134 : Power to inspect registers of companies
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.
Section 135A : Faceless collection of information
Section 136 : Proceedings before income-tax authorities to be judicial proceedings
Part: D
Disclosure of information
Section 137 : Omitted
Section 138 : Disclosure of information respecting assessees
 

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