Powers to call for information expanded to allow notified tax authorities to exercise treaty-related information powers. The amendment permits an income-tax authority notified under sub-section (2) of section 131 to exercise all the powers conferred under section 133 for purposes of agreements referred to in section 90 or section 90A, notwithstanding that no proceedings are pending before it or any other income-tax authority.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Powers to call for information expanded to allow notified tax authorities to exercise treaty-related information powers.
The amendment permits an income-tax authority notified under sub-section (2) of section 131 to exercise all the powers conferred under section 133 for purposes of agreements referred to in section 90 or section 90A, notwithstanding that no proceedings are pending before it or any other income-tax authority.
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