India - Income Tax Act 2010 - Saarc

S. 137 I.T. ACT, 1961 1.63673[Assessing] Officer, and includes an Inspector of Income-tax who has beenauthorised by the 73 [Assessing] Officer to exercise the powers conferred underthis section in relation to the area in respect of which the 73 [Assessing] Officerexercises jurisdiction or part thereof.]Power to inspect registers of companies.134. The 73 [Assessing] Officer, the 74 [Deputy Commissioner (Appeals)], 75 [the76[Joint Commissioner] or the Commissioner (Appeals)], or any personsubordinate to him authorised in writing in this behalf by the 73 [Assessing]Officer, the 74 [Deputy Commissioner (Appeals)], 75 [the 76 [Joint Commissioner] orthe Commissioner (Appeals)], may inspect, and if necessary, take copies, or causecopies to be taken, of any register of the members, debenture holders ormortgagees of any company or of any entry in such register.Power of 77 [Director General or Director], 78 [Chief Commissioner or Commissioner]and 79 [Joint Commissioner].135. The 77 [Director General or Director], the 78 [Chief Commissioner or Commissioner]and the 79 [Joint Commissioner] shall be competent to make anyenquiry under this Act, and for this purpose shall have all the powers that an80[Assessing] Officer has under this Act in relation to the making of enquiries.Proceedings before income-tax authorities to be judicial proceedings.81136. Any proceeding under this Act before an income-tax authority shall bedeemed to be a judicial proceeding within the meaning of sections 193 and228 and for the purposes of section 196 of the Indian Penal Code (45 of 1860)82[and every income-tax authority shall be deemed to be a Civil Court for thepurposes of section 195, but not for the purposes of Chapter XXVI of the Codeof Criminal Procedure, 1973 (2 of 1974)].D.—Disclosure of informationDisclosure of information prohibited.137. [Omitted by the Finance Act, 1964, w.e.f. 1-4-1964.]73. Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.74. Substituted for “Appellate Assistant Commissioner”, ibid.75. Substituted for “or the Inspecting Assistant Commissioner” by the Finance (No. 2) Act,1977, w.e.f. 10-7-1978.76. Substituted for “Deputy Commissioner” by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.Earlier “Deputy Commissioner” was substituted for “Inspecting Assistant Commissioner”by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.77. Substituted for “Director of Inspection” by the Direct Tax Laws (Amendment) Act, 1987,w.e.f. 1-4-1988.78. Substituted for “Commissioner”, ibid.79. Substituted for “Deputy Commissioner” by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.Earlier “Deputy Commissioner” was substituted for “Inspecting Assistant Commissioner”by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.80. Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.81. For relevant case laws, see Taxmann’s Master Guide to Income-tax Act.82. Inserted by the Finance Act, 1985, w.r.e.f. 1-4-1974.