Income-tax Act,1961
Act No : 43
Section :
Power of 14[Director General or Director], 15[Chief Commissioner or Commissioner] and 16[Deputy] Commissioner
135. Power of 14[Director General or Director], 15[Chief Commissioner or Commissioner] and 16 [Deputy] Commissioner The 17[Director General or Director], the 16[Chief Commissioner or ---------------------------------------------------------------------- 1 Substituted for "Inspecting Assistant" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 2 Substituted for "Assistant Director of Inspection", ibid. 3 Substituted for "Income-tax", ibid. 7 Substituted for "Appellate Assistant Commissioner", ibid. 8 Substituted for "or the Inspecting Assistant Commissioner" by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 9 Substituted for "Inspecting Assistant" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 10 Substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 11 Substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 12 Substituted for "or the Inspecting Assistant Commissioner" by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 13 Substituted for "Inspecting Assistant" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 14 Substituted for "Director of Inspection", ibid. 15 Substituted for "Commissioner", ibid. 16 Substituted for "Inspecting Assistant", ibid. 17 Substituted for "Director of Inspection", ibid. 18 Substituted for "Commissioner", ibid. ------------------------------------------------------------------------ 1.514 Commissioner] and the 1[Deputy] Commissioner shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an 2[Assessing] Officer has under this Act in relation to the making of enquiries.
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