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 collect information: tax authorities may enter business premises during business hours to require prescribed information. Section 133B authorises specified income-tax authorities to enter business premises within their area or jurisdiction to collect information relevant to the Income-tax Act and to require proprietors, employees or attendees to furnish prescribed information; entry is limited to business hours and the authority may not remove books, documents, cash, stock or other valuables. 'Income-tax authority' includes Joint Commissioner, Assistant Director, Deputy Director, Assessing Officer and authorised Inspectors.
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 collect information: tax authorities may enter business premises during business hours to require prescribed information.
Section 133B authorises specified income-tax authorities to enter business premises within their area or jurisdiction to collect information relevant to the Income-tax Act and to require proprietors, employees or attendees to furnish prescribed information; entry is limited to business hours and the authority may not remove books, documents, cash, stock or other valuables. "Income-tax authority" includes Joint Commissioner, Assistant Director, Deputy Director, Assessing Officer and authorised Inspectors.
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