Powers of competent authority extend to Principal Commissioner and Commissioner powers under section 131 to enforce the Chapter. The competent authority is vested, for purposes of the Chapter addressing acquisition of immovable property to counteract tax evasion, with the full suite ... Summary
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Powers of competent authority extend to Principal Commissioner and Commissioner powers under section 131 to enforce the Chapter.
The competent authority is vested, for purposes of the Chapter addressing acquisition of immovable property to counteract tax evasion, with the full suite of powers exercisable by a Principal Commissioner or a Commissioner under section 131 of the Income tax Act, thereby enabling use of the same investigatory and enforcement powers to implement the Chapter's measures.
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