Income Tax Bill 2025 empowers officials to inspect company registers for members, debenture holders, and mortgagees.
The Income Tax Bill, 2025, grants specific authorities the power to inspect company registers. The Assessing Officer, assessment unit, verification unit, Joint Commissioner, Joint Commissioner (Appeals), Commissioner (Appeals), or any authorized subordinate can inspect and, if necessary, take or cause to be taken copies of registers of company members, debenture holders, or mortgagees.