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of <h1>Comparative Analysis: Quasi-Judicial Powers of Tax Authorities Under Clause 246 and Section 131 Enhancing Investigative Mechanisms</h1> A legal analysis comparing quasi-judicial powers of income tax authorities under Clause 246 of the Income Tax Bill, 2025 and Section 131 of the Income-tax Act, 1961. The provision empowers tax authorities with civil court-like powers for discovery, evidence production, and witness attendance. It modernizes existing legal frameworks, enhances investigative capabilities, and introduces procedural safeguards while maintaining core investigative principles across administrative hierarchies.
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