(1) Irrespective of anything contained in any other provision of this Act, an income-tax authority may, for the purposes of collecting any information which may be useful for, or relevant to, the purposes of this Act, enter–– (a) any building or place within the limits of the area assigned to such authority; or (b) any […]

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctusThe Assessing Officer, assessment unit, verification unit, the Joint Commissioner or the Joint Commissioner (Appeals) or the Commissioner (Appeals), or any person subordinate thereof and authorised in writing in this behalf by such officer or authority, may inspect, and if necessary, take copies, or

The competent authority shall be competent to make any enquiry under this Act, and for this purpose, shall have all the powers that an Assessing Officer has under this Act in relation to the making of enquiries.

(1) Any proceeding under this Act before an income-tax authority shall be deemed to be a judicial proceeding within the meaning of sections 229 and 267 and for the purposes of section 233 of the Bharatiya Nyaya Sanhita, 2023.(2) Every income-tax authority shall be deemed to be a Civil Court for the purposes of section

(1) The Board or any other income-tax authority specified by it by an order in this behalf, may furnish or cause to be furnished to—(a) any officer, authority or body performing any functions under any law relating to the imposition of any tax, duty or cess, or dealings in foreign exchange as defined in section

(1) For the purposes of verification of information in the possession of the prescribed income-tax authority, such authority may issue a notice requiring any person to furnish any information as may be useful for, or relevant to, any inquiry or proceeding under this Act in such form and manner and within such time, as specified

(1) The Central Government may make a scheme, by notification, for the purposes of calling for information under section 252, collecting certain information under section 254, or calling for information by prescribed income-tax authority under section 259, or exercise of power to inspect register of companies under section 255, or exercise of power of Assessing

For the purposes of this Chapter, the expressions—(a) “approving authority” means––(i) the Principal Director General or the Director General; or(ii) the Principal Chief Commissioner or the Chief Commissioner; or(iii) the Principal Director or the Director; or(iv) the Principal Commissioner or the Commissioner;(b) “asset” includes any money, bullion, jewellery or other valuable article or thing, held

(1) Every person who has not been allotted a Permanent Account Number shall, within such time as prescribed, apply to the Assessing Officer for its allotment if he fulfils any of the following conditions:—(a) his total income or the total income of any other person for which he is assessable under this Act during any

(1) (a) The following persons shall furnish a return of income for the tax year under this Act, on or before the due date:— (i) a company;(ii) a firm;(iii) a person other than a company or a firm, if his total income or the total income of any other person in respect of which he