Power to require information: tax authority may compel production of documents and process them under a notified scheme. The prescribed income-tax authority may issue a notice requiring any person to furnish information or documents relevant to any inquiry or proceeding under the Act, specifying form, manner and time; information received may be processed and utilised in accordance with the processing scheme notified under the Act.
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 require information: tax authority may compel production of documents and process them under a notified scheme.
The prescribed income-tax authority may issue a notice requiring any person to furnish information or documents relevant to any inquiry or proceeding under the Act, specifying form, manner and time; information received may be processed and utilised in accordance with the processing scheme notified under the Act.
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