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 enables tax authorities to compel production of identity, payment and account details for tax enquiries. Section 133 empowers specified income-tax authorities to require returns or statements identifying partners, family members, trustees, recipients of certain payments and counterparties to asset transfers, and to compel persons, including banks, to furnish verified account statements or information considered useful or relevant to any enquiry or proceeding under the Act; it also subjects exercise of these powers to provisos conferring authority on senior officials and requiring prior approval for inquiries where no proceeding is pending, and permits notified authorities to use these powers for international tax agreements.
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 enables tax authorities to compel production of identity, payment and account details for tax enquiries.
Section 133 empowers specified income-tax authorities to require returns or statements identifying partners, family members, trustees, recipients of certain payments and counterparties to asset transfers, and to compel persons, including banks, to furnish verified account statements or information considered useful or relevant to any enquiry or proceeding under the Act; it also subjects exercise of these powers to provisos conferring authority on senior officials and requiring prior approval for inquiries where no proceeding is pending, and permits notified authorities to use these powers for international tax agreements.
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