Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Income-tax authorities gain court-like powers for investigations under Direct Taxes Code Bill, 2009, with specific limitations.</h1> Prescribed income-tax authorities are granted powers similar to those of a court under the Code of Civil Procedure, 1908, during proceedings or investigations under the Direct Taxes Code Bill, 2009. These powers include discovery and inspection, enforcing attendance and examination on oath, compelling document production, and issuing commissions. Authorities may impound and retain documents, but those below the rank of Joint Commissioner must record reasons for impounding and cannot retain documents beyond fifteen days without higher approval.