https://www.taxtmi.com/manuals?id=1357 Section 131 empowers specified income tax authorities to exercise civil court powers of discovery, inspection, compelling attendance and production of books and documents, and issuing commissions. These powers can be used even when no proceedings are pending. Authorities may impound produced books or documents after recording reasons, retain them for a limited statutory period, and seek senior supervisory approval to extend retention beyond that period. en-us Thu, 31 Dec 2015 11:47:00 +0530 Wed, 31 Jul 2024 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1357 Section 131 empowers specified income tax authorities to exercise civil court powers of discovery, inspection, compelling attendance and production of books and documents, and issuing commissions. These powers can be used even when no proceedings are pending. Authorities may impound produced books or documents after recording reasons, retain them for a limited statutory period, and seek senior supervisory approval to extend retention beyond that period. Manuals Income Tax Thu, 31 Dec 2015 11:47:00 +0530 https://www.taxtmi.com/manuals?id=1357