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of <h1>Section 131 empowers tax authorities with civil court powers for discovery, examination, and document production in income tax proceedings.</h1> Section 131 of the Income Tax Act, 1961 empowers various tax authorities including Assessing Officers, Commissioners, and Directors with civil court powers for income tax proceedings. These powers include discovery and inspection, enforcing attendance and examination of persons under oath, compelling production of documents, and issuing commissions. Authorities can exercise these powers for investigations related to concealed income or international tax agreements even without pending proceedings. The provision allows impounding and retaining documents with safeguards requiring recorded reasons and approval for extended retention beyond fifteen days.
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