Income-tax Act : Power to inspect registers of companies Indian Bare Acts :

Income-tax Act,1961

Act No : 43

Section : Power to inspect registers of companies

134. Power to inspect registers of companies The 6[Assessing] Officer, the 7[Deputy Commissioner (Appeals)], 8[the 9[Deputy] Commissioner or the Commissioner (Appeals)], or any person subordinate to him authorised in writing in this behalf by the 10[Assessing] Officer, the 11[Deputy Commissioner (Appeals)], 12[the 13[Deputy] Commissioner or the Commissioner (Appeals)],. may inspect, and if necessary take copies, or cause copies to be taken, of any register of the members, debenture holders or mortgagees of any company or of any entry in such register.