Income Tax Act, 2025
Section 3: Subs. by s. 4, ibid., for “Commissioner” (w.r.e.f. 12013).
3. Subs. by s. 4, ibid., for “Commissioner” (w.r.e.f. 12013).
540
131. Power regarding discovery, production of evidence, etc.—(1) The 1[Assessing Officer],
2[Deputy Commissioner (Appeals)], 3[,Commissioner (Appeals) 4[, 5[Principal Chief Commissioner or
Chief Commissioner or 6[Principal Commissioner or Commissioner] and Dispute Resolution Panel
referred to in clause (a) of sub-section (15) of section 144C]] shall, for the purposes of this Act, have the
same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a
suit in respect of the following matters, namely:—
(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.
7[(1A) 8[If the 9[Principal Director General or Director General] or 10[Principal Director or Director]
or 11[Joint Director] or 12[Assistant Director 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 making any enquiry or investigation relating
thereto, it shall be competent for him to exercise the powers conferred under sub-section (1) on the
income-tax authorities referred to in that sub-section, notwithstanding that no proceedings with respect to
such person or class of persons are pending before him or any other income-tax authority.
13[(2) For the purpose of making an inquiry or investigation in respect of any person or class of
persons in relation to an agreement referred to in section 90 or section 90A, it shall be competent for any
income-tax authority not below the rank of Assistant Commissioner of Income-tax, as may be notified by
the Board in this behalf, to exercise the powers conferred under sub-section (1) on the income-tax
authorities referred to in that sub-section, notwithstanding that no proceedings with respect to such person
or class of persons are pending before it or any other income-tax authority.]
(3) Subject to any rules made in this behalf, any authority referred to in sub-section (1) 7[or
sub-section (1A)] 13[or sub-section (2)] may impound and retain in its custody for such period as it thinks
fit any books of account or other documents produced before it in any proceeding under this Act:
Provided that 14[an 15[Assessing Officer] or an 16[Assistant Director or Deputy Director]] shall not—
(a) impound any books of account or other documents without recording his reasons for so
doing, or
The 1[Assessing Officer],
2[Deputy Commissioner
4[, 5[Principal Chief Commissioner or
Chief Commissioner or 6[Principal Commissioner or Commissioner] and Dispute Resolution Panel
referred to in clause
of sub-section
of section 144C]] shall, for the purposes of this Act, have the
same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a
suit in respect of the following matters, namely:—
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 other documents; and
issuing commissions.
7[
8[If the 9[Principal Director General or Director General] or 10[Principal Director or Director]
or 11[Joint Director] or 12[Assistant Director or Deputy Director], or the authorised officer referred to in
sub-section
of section 132 before he takes action under clauses
to
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 making any enquiry or investigation relating
thereto, it shall be competent for him to exercise the powers conferred under sub-section
on the
income-tax authorities referred to in that sub-section, notwithstanding that no proceedings with respect to
such person or class of persons are pending before him or any other income-tax authority.
13[
For the purpose of making an inquiry or investigation in respect of any person or class of
persons in relation to an agreement referred to in section 90 or section 90A, it shall be competent for any
income-tax authority not below the rank of Assistant Commissioner of Income-tax, as may be notified by
the Board in this behalf, to exercise the powers conferred under sub-section
on the income-tax
authorities referred to in that sub-section, notwithstanding that no proceedings with respect to such person
or class of persons are pending before it or any other income-tax authority.]
Subject to any rules made in this behalf, any authority referred to in sub-section
7[or
sub-section
impound any books of account or other documents without recording his reasons for so
doing, or