Power to call for information

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..... he 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 transf .....

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..... mmissioner or] Commissioner 20[ , other than the Joint Director or Deputy Director or Assistant Director, ] without the prior approval of the 18[Principal Director or] Director or, as the case may be, the 18[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 for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 2. Substituted for "Appella .....

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..... quot;or the Inspecting Assistant Commissioner" 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 Finance Act, 2011, w.e.f. 1.6.2011 18. Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of June, 2013 19. Substituted vide THE FINANCE ACT, 2017 w.e.f .....

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