https://www.taxtmi.com/acts?id=51781 Section 252 empowers specified income-tax authorities to require persons, banks, firms, HUFs, trustees, guardians, agents, assessees and market intermediaries to furnish verified information, returns and particulars relevant to enquiries or proceedings under the Act, including partner/member identification and disclosure of recipients of payments above a prescribed threshold; it permits delegation to competent authorities or Assistant Directors and imposes prior-approval and notification-based limits on lower-ranking authorities when no proceeding is pending. en-us Thu, 14 Aug 2025 12:07:05 +0530 Tue, 02 Sep 2025 16:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51781 Section 252 empowers specified income-tax authorities to require persons, banks, firms, HUFs, trustees, guardians, agents, assessees and market intermediaries to furnish verified information, returns and particulars relevant to enquiries or proceedings under the Act, including partner/member identification and disclosure of recipients of payments above a prescribed threshold; it permits delegation to competent authorities or Assistant Directors and imposes prior-approval and notification-based limits on lower-ranking authorities when no proceeding is pending. Act-Rules Income Tax Thu, 14 Aug 2025 12:07:05 +0530 https://www.taxtmi.com/acts?id=51781