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of <h1>Finance Bill 2017 amends Section 133 of Income-tax Act, expanding inquiry powers for tax authorities. Effective April 1, 2017.</h1> Clause 52 of the Finance Bill, 2017, proposes amendments to Section 133 of the Income-tax Act, expanding the authority to call for information during inquiries or proceedings. The amendments allow the Joint Director, Deputy Director, or Assistant Director to exercise these powers, alongside the Principal Commissioner and Commissioner. Additionally, it specifies that these directors may conduct inquiries without prior approval when no proceeding is pending. These changes are effective from April 1, 2017, enhancing the operational scope of certain income-tax authorities under the Act.
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