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<h1>Income-tax authorities and Dispute Resolution Panel granted court-like powers under Direct Taxes Code, 2010, Clause 134.</h1> Under the Direct Taxes Code, 2010, Clause 134 grants income-tax authorities and the Dispute Resolution Panel powers akin to those of a court under the Code of Civil Procedure, 1908, for discovery and inspection, enforcing attendance and examination on oath, compelling document production, and issuing commissions. These powers apply regardless of pending proceedings. Authorities can impound and retain documents, but those below Joint Commissioner rank must record reasons for impounding and seek higher approval to retain documents beyond thirty days.