Power to inspect registers of companies - Section 134 - Income Tax - Ready Reckoner - Income Tax

Power to inspect registers of companies - Section 134 The Assessing Officer, may inspect, and if necessary, take copies, or cause copies to be taken, of any register of the members, debenture holders or mortgagees of any company or of any entry in such register. The Assessing Officer Means the Deputy Commissioner (Appeals), the Joint Commissioner or the Commissioner (Appeals) the Joint Commissioner (Appeals) or the Commissioner (Appeals), or any person subordinate to him authorised in writing in this behalf by the Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or the Commissioner (Appeals) the Joint Commissioner (Appeals) or the Commissioner (Appeals) (Amended by F.A. 2023 ) ,