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of <h1>Tax Authorities Gain Expanded Investigative Powers Under Clause 256, Broadening Scope of Administrative Enforcement Mechanisms</h1> A legal analysis of Clause 256 in the Income Tax Bill, 2025 reveals a modernized approach to tax authority powers. The provision empowers a broadly defined 'competent authority' to conduct enquiries with the same investigative powers as an Assessing Officer. Compared to the previous Section 135, this clause offers greater administrative flexibility by using a generic term instead of listing specific authorities. The change aims to streamline tax administration while maintaining core investigative capabilities, though potential ambiguities in defining the 'competent authority' may require careful interpretation.
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