Power regarding discovery, production of evidence, etc (Summons) - Section 131

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.... Procedure, 1908 while dealing with the following matters: * Discovery and inspection; * Enforcing the attendance of any person including any officer of a banking company and examining him on oath; * Compelling the production of books of account and documents; and * Issuing Commissions (Summons) i.e. appointing experts to give report. [ Section 131(1A) ] These powers can be exercised even....

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.... approval of PCCIT/CCIT/PCIT/CIT/PDGIT/DGIT/PDIT/DIT can retain books of accounts exceeding 15 days. [ section 131(2) ] *INCOME TAX AUTHORITIES [Section 116] * Central Board of Direct Taxes. * Principal Director General of Income-tax (PDGIT) or Principal Chief Commissioner of Income-tax (PCCIT). * Directors-General of Income-tax (DGIT) or Chief Commissioners of Income-tax (CCIT), * Princ....