Income Tax Act, 2025
Section 6: Ins. by s. 34, ibid. (w.e.f. 12013).
6. Ins. by s. 34, ibid. (w.e.f. 12013).
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133. Power to call for information.—The 1[Assessing Officer], the 2[Deputy Commissioner
(Appeals)], 3[the 4[Joint Commissioner] or the Commissioner (Appeals)] may, for the purposes of this
Act,—
(1) require any firm to furnish him with a return of the names and addresses of the partners of the
firm and their respective shares;
(2) require any Hindu undivided family to furnish him with a return of the names and addresses
of the manager and the members of the family;
(3) require any person whom he has reason to believe to be a trustee, guardian or agent, to furnish
him with a return of the names of the persons for or of whom he is trustee, guardian or agent, and of
their addresses;
(4) require any assessee to furnish a statement of the names and addresses of all persons to whom
he has paid in any previous year rent, interest, commission, royalty or brokerage, or any annuity, not
being any annuity taxable under the head “Salaries” amounting to more than 5[one thousand rupees,
or such higher amount as may be prescribed], together with particulars of all such payments made;
(5) require any dealer, broker or agent or any person concerned in the management of a stock or
commodity exchange to furnish a statement of the names and addresses of all persons to whom he or
the exchange has paid any sum in connection with the transfer, whether by way of sale, exchange or
otherwise, of assets, or on whose behalf or from whom he or the exchange has received any such
sum, together with particulars of all such payments and receipts;
(6) require any person, including a banking company or any officer thereof, to furnish
information in relation to such points or matters, or to furnish statements of accounts and affairs
verified in the manner specified by the 1[Assessing Officer], the 6[Deputy Commissioner (Appeals)],
3[the 7[Joint Commissioner] or the Commissioner (Appeals)], giving information in relation to such
points or matters as, in the opinion of the 1[Assessing Officer], the 6[Deputy Commissioner
(Appeals)], 3[the 7[Joint Commissioner] or the Commissioner (Appeals)], will be useful for, or
relevant to, any 8[enquiry or] proceeding under this Act:
9[Provided that the powers referred to in clause (6), may also be exercised by the 10[Principal
Director General or Director General], the 11[Principal Chief Commissioner or Chief Commissioner],
the 12[Principal Director or Director] 13[or the Principal Commissioner or Commissioner or the Joint
Director or Deputy Director or Assistant Director]:
8[Provided further that the power in respect of an inquiry, in a case where no proceeding is
pending, shall not be exercised by any income-tax authority below the rank of 12[Principal Director or
Director] or 13[Principal Commissioner or Commissioner 14[, other than the Joint Director or Deputy
Director or Assistant Director,]] without the prior approval of the 12[Principal Director or Director] or,
as the case may be, the 13[Principal Commissioner or Commissioner]:]
require any firm to furnish him with a return of the names and addresses of the partners of the
firm and their respective shares;
require any Hindu undivided family to furnish him with a return of the names and addresses
of the manager and the members of the family;
require any person whom he has reason to believe to be a trustee, guardian or agent, to furnish
him with a return of the names of the persons for or of whom he is trustee, guardian or agent, and of
their addresses;
require any assessee to furnish a statement of the names and addresses of all persons to whom
he has paid in any previous year rent, interest, commission, royalty or brokerage, or any annuity, not
being any annuity taxable under the head “Salaries” amounting to more than 5[one thousand rupees,
or such higher amount as may be prescribed], together with particulars of all such payments made;
require any dealer, broker or agent or any person concerned in the management of a stock or
commodity exchange to furnish a statement of the names and addresses of all persons to whom he or
the exchange has paid any sum in connection with the transfer, whether by way of sale, exchange or
otherwise, of assets, or on whose behalf or from whom he or the exchange has received any such
sum, together with particulars of all such payments and receipts;
require any person, including a banking company or any officer thereof, to furnish
information in relation to such points or matters, or to furnish statements of accounts and affairs
verified in the manner specified by the 1[Assessing Officer], the 6[Deputy Commissioner