Power to call for information requires persons to furnish verified documents relevant to tax inquiries or proceedings. Section 133C empowers a prescribed income tax authority to issue notices requiring persons to furnish information or documents, verified in a specified ... Summary
Power to call for information requires persons to furnish verified documents relevant to tax inquiries or proceedings.
Section 133C empowers a prescribed income tax authority to issue notices requiring persons to furnish information or documents, verified in a specified manner, if such material is useful or relevant to any inquiry or proceeding under the Income tax Act; "proceeding" is to be understood as in the Explanation to section 133A.
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