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 inspect company registers: authorised tax officers may inspect and copy registers of members, debenture holders, mortgagees. Section 134 grants designated income-tax officers and persons authorised in writing by them the power to inspect any register of members, debenture holders or mortgagees of a company and, if necessary, to take or cause copies of any such register or any entry therein to be taken.
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 inspect company registers: authorised tax officers may inspect and copy registers of members, debenture holders, mortgagees.
Section 134 grants designated income-tax officers and persons authorised in writing by them the power to inspect any register of members, debenture holders or mortgagees of a company and, if necessary, to take or cause copies of any such register or any entry therein to be taken.
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