https://www.taxtmi.com/acts?id=12060 A new sub section permits any income tax authority not below the rank of Assistant Commissioner, as notified by the Board, to exercise the discovery, inspection, attendance and oath taking powers of sub section (1) for inquiries or investigations in relation to agreements covered by section 90 or section 90A, notwithstanding that no proceedings are pending. Sub section (3) is amended to include the new sub section so that such notified authorities may impound and retain books of account and other documents produced in any proceeding under the Act. en-us Wed, 02 Mar 2011 16:06:36 +0530 Wed, 02 Mar 2011 16:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12060 A new sub section permits any income tax authority not below the rank of Assistant Commissioner, as notified by the Board, to exercise the discovery, inspection, attendance and oath taking powers of sub section (1) for inquiries or investigations in relation to agreements covered by section 90 or section 90A, notwithstanding that no proceedings are pending. Sub section (3) is amended to include the new sub section so that such notified authorities may impound and retain books of account and other documents produced in any proceeding under the Act. Act-Rules Bills Wed, 02 Mar 2011 16:06:36 +0530 https://www.taxtmi.com/acts?id=12060