Information requisition powers: wealth-tax authority may compel specified persons to furnish statements, subject to professional privilege. Wealth-tax authorities may serve notices requiring individuals, companies (including banking companies), firms and Hindu undivided families to furnish specified statements or information by a given date; the relevant individual, principal officer or manager is bound to comply notwithstanding any law to the contrary, but legal practitioners are excepted from furnishing professional communications except as permitted by the statutory rules on professional privilege.
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.
Information requisition powers: wealth-tax authority may compel specified persons to furnish statements, subject to professional privilege.
Wealth-tax authorities may serve notices requiring individuals, companies (including banking companies), firms and Hindu undivided families to furnish specified statements or information by a given date; the relevant individual, principal officer or manager is bound to comply notwithstanding any law to the contrary, but legal practitioners are excepted from furnishing professional communications except as permitted by the statutory rules on professional privilege.
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