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<h1>Income Tax Bill 2025: Clause 252 empowers tax authorities to request detailed financial info for inquiries or proceedings.</h1> Clause 252 of the Income Tax Bill, 2025, grants specific tax authorities the power to request information for inquiries or proceedings under the Act. These authorities include the Assessing Officer, Joint Commissioner, and Commissioner (Appeals). They may require individuals, firms, and other entities to provide detailed financial information, such as statements of account, partner details, or payment records. Certain powers can also be exercised by the competent authority or Assistant Director, with restrictions on who may exercise these powers without prior approval, particularly when no proceedings are pending.