Modification of charges by change in law triggers application of charge modification provisions even absent party agreement.
Where the terms, conditions, or extent of operation of a charge are modified for any reason, the provisions of section 135 apply; this includes modifications effected without mutual agreement between the parties, such as alterations arising from a change in law, which remain subject to the statutory charge modification regime.

Compelling attendance of witnesses: income-tax officers may summon, proclaim, arrest or attach property and seek prosecution for noncompliance.
Under Section 131 of the Income-tax Act, ITOs have civil-court powers to compel witness attendance and document production, including examining the serving officer on oath, issuing proclamations, and issuing warrants for arrest with or without bail. ITOs may order attachment of property to secure compliance, release attachments if lawful excuse or lack of notice is shown, and impose a statutory fine for noncompliance. Persistent disobedience may lead to criminal prosecution, for which a written complaint by the public servant is required.

Board contribution to National Defence Fund excluded from statutory contribution limit under corporate law provision.
A company's board of directors may contribute to the National Defence Fund without that payment being counted toward the limit on board-authorized charitable or public contributions; the Department's view is that such contributions are excluded from calculation of the statutory cap specified for board-authorized donations under the relevant clause.