https://www.taxtmi.com/acts?id=4002 Section 133 empowers specified income-tax authorities to require returns or statements identifying partners, family members, trustees, recipients of certain payments and counterparties to asset transfers, and to compel persons, including banks, to furnish verified account statements or information considered useful or relevant to any enquiry or proceeding under the Act; it also subjects exercise of these powers to provisos conferring authority on senior officials and requiring prior approval for inquiries where no proceeding is pending, and permits notified authorities to use these powers for international tax agreements. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 15:03:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4002 Section 133 empowers specified income-tax authorities to require returns or statements identifying partners, family members, trustees, recipients of certain payments and counterparties to asset transfers, and to compel persons, including banks, to furnish verified account statements or information considered useful or relevant to any enquiry or proceeding under the Act; it also subjects exercise of these powers to provisos conferring authority on senior officials and requiring prior approval for inquiries where no proceeding is pending, and permits notified authorities to use these powers for international tax agreements. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4002