https://www.taxtmi.com/manuals?id=1360 The provision empowers specified income-tax authorities to require firms, Hindu undivided families, trustees, agents and assessees to furnish returns or statements identifying partners, managers, members, beneficiaries and recipients of payments, and enables demands on dealers, brokers, exchanges and banks for purchaser/seller lists and account information relevant to tax inquiries. Certain information powers may be exercised by senior officers or designated central authorities, while lower-ranking officers need prior approval before conducting inquiries where no proceeding is pending; notified authorities may exercise full inquiry powers for treaty-related matters. en-us Thu, 31 Dec 2015 12:43:00 +0530 Wed, 31 Jul 2024 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1360 The provision empowers specified income-tax authorities to require firms, Hindu undivided families, trustees, agents and assessees to furnish returns or statements identifying partners, managers, members, beneficiaries and recipients of payments, and enables demands on dealers, brokers, exchanges and banks for purchaser/seller lists and account information relevant to tax inquiries. Certain information powers may be exercised by senior officers or designated central authorities, while lower-ranking officers need prior approval before conducting inquiries where no proceeding is pending; notified authorities may exercise full inquiry powers for treaty-related matters. Manuals Income Tax Thu, 31 Dec 2015 12:43:00 +0530 https://www.taxtmi.com/manuals?id=1360