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Section 133 - Power to call for information - Income-tax Act, 1961Extract ..... members of the family ; ( 3 ) require any person whom he has reason to believe to be a trustee, guardian or agent, 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 a ..... x x x x x Extracts x x x x x Section 133 - Power to call for information - Income-tax Act, 1961 x x x x x Extracts x x x x x ..... giving information in relation to such points or matters as, in the opinion of the 10 [Assessing] Officer, the 11 [Deputy Commissioner (Appeals)] 12 [, the 13 [Joint Commissioner] or 21 [ the Joint Commissioner (Appeals) or the Commissioner (Appeals) ] ], will be useful for, or relevant to, any 14 [enquiryor] proceeding under this Act : 15 [ Provided that the powers referred to in clause ( 6 ), may also be exercised by the 18 [Principal Director General or] Director-General, the 18 [Principal Ch ..... x x x x x Extracts x x x x x Section 133 - Power to call for information - Income-tax Act, 1961 x x x x x Extracts x x x x x ..... ] - Notes :- 1. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 2. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 3. Substituted for or the Inspecting Assistant Commissioner by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 4. 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 Commiss ..... x x x x x Extracts x x x x x Section 133 - Power to call for information - Income-tax Act, 1961 x x x x x Extracts x x x x x ..... r 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 Fin ..... x x x x x Extracts x x x x x Section 133 - Power to call for information - Income-tax Act, 1961 x x x x x Extracts x x x x x
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