https://www.taxtmi.com/acts?id=12147 The amendment inserts a provision authorizing an income tax authority not below the rank of Assistant Commissioner, as notified by the Board, to exercise the powers of inquiry or investigation in relation to any person or class of persons concerning agreements referred to in tax treaty provisions, notwithstanding that no proceedings are pending before that or any other income tax authority; and it consequentially includes this new subsection within the enumerated provisions governing exercise of those powers. en-us Sat, 09 Apr 2011 12:46:23 +0530 Sat, 09 Apr 2011 12:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12147 The amendment inserts a provision authorizing an income tax authority not below the rank of Assistant Commissioner, as notified by the Board, to exercise the powers of inquiry or investigation in relation to any person or class of persons concerning agreements referred to in tax treaty provisions, notwithstanding that no proceedings are pending before that or any other income tax authority; and it consequentially includes this new subsection within the enumerated provisions governing exercise of those powers. Act-Rules F. Acts / Amendment Acts Sat, 09 Apr 2011 12:46:23 +0530 https://www.taxtmi.com/acts?id=12147