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<h1>Assessing Officer's Power to Inspect Company Registers Detailed under Section 134, Updated by Finance Act 2023.</h1> The Assessing Officer, which includes various levels of commissioners and their subordinates authorized in writing, has the authority to inspect company registers under Section 134. This includes the ability to take or cause copies of registers of members, debenture holders, or mortgagees. The roles of the Deputy Commissioner (Appeals), Joint Commissioner, and Commissioner (Appeals) have been specified, with amendments made by the Finance Act 2023. This provision is part of the broader framework addressing search, seizure, and the impact within income tax regulations.
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