TaxTMI 
TaxTMI 
Power regarding discovery, production of evidence, etc.
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....y :- (a) discovery and inspection; (b) enforcing the attendance of any person, including any officer of a banking company and examining him on oath; (c) compelling the production of books of account and other documents; and (d) issuing commissions. 6[(1A) 7[If the 19[Principal Director General or] Director General or 19D[Principal Director or] Director or 8[Joint] Director or Assistant Director 9[or Deputy Director], or the authorised officer referred to in sub-section (1) of section 132 before he takes action under clauses (i) to (v) of that sub-section,] has reason to suspect that any income has been concealed, or is likely to be concealed, by any person or class of persons, within his jurisdiction, then, for the purposes of....
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....documents for a period exceeding fifteen days (exclusive of holidays) without obtaining the approval of the 15[16[19C[Principal Chief Commissioner or] Chief Commissioner or 19A[Principal Director General or] Director General or 19G[Principal Commissioner or] Commissioner or 19E[Principal Director or] Director therefor, as the case may be.]] **************** NOTES:- 1. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Income-tax" 2. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Appellate Assistant Commissioner" 3. Substituted vide Section 3 of the Finan....
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.... 01-10-1975 11. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Income-tax" 12. Inserted vide Section 34 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 13. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Assistant Director of Inspection" 14. Inserted vide Section 3 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 15. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Commissioner" 16. Substituted vide Section 33 of the Finance Act, 1988 w.e.f. 01-06-1988 before....