https://www.taxtmi.com/article/detailed?id=6932 Section 133 grants a discretionary power to call for information where an authority, after applying its mind, may require specified persons to furnish returns or statements (firms, HUFs, trustees/agents, assessees in relation to certain payments, dealers/brokers on exchanges, and any person including banking companies) when such information is useful or relevant to an enquiry or proceeding; senior-authority provisos and prior-approval requirements constrain enquiries, and disclosure of information in the authority's possession is advisable to avoid roving enquiries. en-us Fri, 12 Aug 2016 12:24:12 +0530 Fri, 12 Aug 2016 12:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6932 Section 133 grants a discretionary power to call for information where an authority, after applying its mind, may require specified persons to furnish returns or statements (firms, HUFs, trustees/agents, assessees in relation to certain payments, dealers/brokers on exchanges, and any person including banking companies) when such information is useful or relevant to an enquiry or proceeding; senior-authority provisos and prior-approval requirements constrain enquiries, and disclosure of information in the authority's possession is advisable to avoid roving enquiries. Articles Income Tax Fri, 12 Aug 2016 12:24:12 +0530 https://www.taxtmi.com/article/detailed?id=6932