Tag Archives: section 133 of the Income-tax Act

Power to call for information under Income Tax Act

By | March 1, 2018

CBDT CIRCULAR NO.2/2018 [F.NO.370142/15/2017-TPL], DATED 15-2-2018 54. Rationalisation of the provisions in respect of power to call for information. 54.1 The provisions of section 133 of the Income-tax Act empower certain income-tax authorities to call for information for the purpose of any inquiry or proceeding under the Income-tax Act. The second proviso to the said section provides… Read More »