Section 133 - Power to call for information - Income-tax Act, 1961

Power to call for information. 133. The 1 [ Assessing ] Officer, the 2 [ Deputy Commissioner (Appeals), ] 3 [ the 4 [ Joint Commissioner ] or 21 [ the Joint Commissioner (Appeals) or the Commissioner (Appeals) ]] may, for the purposes of this Act,- (1) require any firm to furnish him with a return of the names and addresses of the partners of the firm and their respective shares ; (2) require any Hindu undivided family to furnish him with a return of the names and addresses of the manager and the 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 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 has paid any sum in connection with the transfer, whether by way of sale, exchange or otherwise, of assets, or on whose behalf or from whom he or the exchange has received any such sum, together with particulars of all such payments and receipts ; (6) require any person, including a banking company or any officer thereof, to furnish information in relation to such points or matters, or to furnish statements of accounts and affairs verified in the manner specified by the 6 [ Assessing ] Officer, the 7 [ Deputy Commissioner (Appeals) ] 8 [ , the 9 [ Joint Commissioner ] or 21A [ the Joint Commissioner (Appeals) or the Commissioner (Appeals) ]] , 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 21B [ the Joint Commissioner (Appeals) or the Commissioner (Appeals) ]] , will be useful for, or relevant to, any 14 [ enquiry or ] proceeding under this Act : 15 [Provided that the powers referred to in clause (6), may also be exercised by the 18F [ Principal Director General or ] Director-General, the 18E [ Principal Chief Commissioner or ] Chief Commissioner, the 18B [ Principal Director or ] Director 19 [ or the Principal Commissioner or Commissioner or the Joint Director or Deputy Director or Assistant Director. ]] 16 [Provided further that the power in respect of an inquiry, in a case where no proceeding is pending, shall not be exercised by any income-tax authority below the rank of 18C [ 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 18D [ Principal Director or ] Director or, as the case may be, the 18A [ 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. ] ***************** NOTES:- 1. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, Income-tax 2. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, Appellate Assistant Commissioner 3. Substituted vide Fifth Schedule of the Finance (No. 2) Act, 1977 w.e.f. 10-07-1978 before it was read as, or the Inspecting Assistant Commissioner 4. Substituted vide Section 3 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 before it was read as, Deputy Commissioner Earlier , vide Substituted Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, Inspecting Assistant Commissioner 5. Substituted vide Section 39 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, four hundred rupees 6. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, Income-tax 7. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, Appellate Assistant Commissioner 8. Substituted vide Fifth Schedule of the Finance (No. 2) Act, 1977 w.e.f. 10-07-1978 before it was read as, or the Inspecting Assistant Commissioner 9. Substituted vide Section 3 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 before it was read as, Deputy Commissioner Earlier, Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, Inspecting Assistant Commissioner 10. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, Income-tax 11. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, Appellate Assistant Commissioner 12. Substituted vide Fifth Schedule of the Finance (No. 2) Act, 1977 w.e.f. 10-07-1978 before it was read as, or the Inspecting Assistant Commissioner 13. Substituted vide Section 3 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 before it was read as, Deputy Commissioner Earlier , Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, Inspecting Assistant Commissioner 14. Inserted vide Section 27 of the Finance Act, 1995 w.e.f. 01-07-1995 15. Inserted vide Section 39 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 16. Inserted vide Section 27 of the Finance Act, 1995 w.e.f. 01-07-1995 17. Inserted vide Section 23 of the Finance Act, 2011 w.e.f. 01-06-2011 18. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 18A. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 18B. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 18C. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 18D. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 18E. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 18F. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 18G. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 19. Substituted vide Section 52 of the Finance Act 2017 w.e.f. 01-04-2017 before it was read as, and the 18G [ Principal Commissioner or ] Commissioner: , 20. Inserted vide Section 52 of the Finance Act 2017 w.e.f. 01-04-2017 21. Substituted vide Section 67 of the Finance Act 2023 w.e.f. 01-04-2023 before it was read as, the Commissioner (Appeals) 21A. Substituted vide Section 67 of the Finance Act 2023 w.e.f. 01-04-2023 before it was read as, the Commissioner (Appeals) 21B. Substituted vide Section 67 of the Finance Act 2023 w.e.f. 01-04-2023 before it was read as, the Commissioner (Appeals)