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of <h1>Clause 140 Empowers Tax Board to Demand Information for Inquiries, Overriding Other Laws</h1> Clause 140 of the Direct Taxes Code, 2010, grants the Board the authority to require any prescribed person or income-tax authority to provide information in a specified form, manner, and timeframe, overriding other laws. Additionally, any income-tax authority of at least the rank of an Income-tax Officer can demand information from any person, including banking companies or their officers, if it is relevant to an ongoing inquiry or proceeding. The clause outlines the procedural requirements for obtaining information necessary for tax administration.
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