Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Power to call for information lets the income-tax authority require verified documents and process responses under a notified scheme. The prescribed income-tax authority may issue a notice requiring a person to furnish verified information or documents for verification of information in its possession relevant to any inquiry or proceeding under the Act. Information or documents received in response may be processed and utilised in accordance with a Board-notified scheme for centralised issuance and processing, with the outcome made available to the Assessing Officer; that scheme may cease when a related notified scheme comes into effect.
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.
Power to call for information lets the income-tax authority require verified documents and process responses under a notified scheme.
The prescribed income-tax authority may issue a notice requiring a person to furnish verified information or documents for verification of information in its possession relevant to any inquiry or proceeding under the Act. Information or documents received in response may be processed and utilised in accordance with a Board-notified scheme for centralised issuance and processing, with the outcome made available to the Assessing Officer; that scheme may cease when a related notified scheme comes into effect.
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