Income-tax authorities
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Appointment of income-tax authorities.
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Control of income-tax authorities.
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Instructions to subordinate authorities
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Taxpayer’s Charter
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Jurisdiction of income-tax authorities.
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Jurisdiction of Assessing Officers.
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Power to transfer cases
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Change of incumbent of an office
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Faceless jurisdiction of income-tax authorities.
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Power regarding discovery, production of evidence, etc.
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Search and seizure
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Powers to requisition
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Reasons not to be disclosed.
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Application of seized or requisitioned assets.
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Copying, extraction, retention and release of books of account and documents seized or requisitioned.
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Power to call for information
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Powers of Survey
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Power to collect certain information
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Power to inspect registers of companies.
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Power of certain income-tax authorities.
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Proceedings before income-tax authorities to be judicial proceedings.
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Disclosure of information relating to assessees.
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Power to call for information by prescribed income-tax authority.
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Faceless collection of information.
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Interpretation
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