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Central Government Act
Section 133(6) in The Income- Tax Act, 1995
(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
2 Substituted for" Income- tax" by the Direct Tax Laws (Amendment) Act 1987 , w. e. f. 1- 4- 1988 . 3 Substituted for" Appeals Assistant Commissioner", ibid. 4 Substituted for" or the Inspecting Assistant Commissioner" by the Finance (No. 2) Act, 1977 , w. e. f. 10- 7- 1978 . 5 Substituted for" Inspecting Assistant" by the Direct Tax Laws (Amendment) Act, 1987 , w. e. f. 1- 4- 1988 . 6 Substituted for" four hundred rupees", ibid, w. e. f. 1- 4- 1989 .
in the manner specified by the 1 Assessing] Officer, the 2 Deputy Commissioner (Appeals)] 3 the 4 Deputy] Commissioner or the Commissioner (Appeals)], giving information in relation to such points or matters as, in the opinion of the 5 Assessing] Officer, the 6 Deputy Commissioner (Appeals)] 7 the 8 Deputy] Commissioner of the Commissioner (Appeals)] will be useful for, or relevant to, any 9 inquiry or] proceeding under this Act: 10 Provided that the powers referred to in clause (6), may also be exercised by the Director- General, the Chief Commissioner, the Director and the Commissioner:] 11 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 Director or Commissioner without the prior approval of- the Director or, as the case may be, the Commissioner.]