Section 131 of ITA, 1961 – Section 131: Power Regarding Discovery

The Income-tax Act, 1961

(1) The Assessing Officer, Deputy Commissioner (Appeals), Commissioner (Appeals), Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Dispute Resolution Panel referred to in clause (a) of sub-section (15) of section 144C shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the follow

Explanation using examples

Imagine a scenario where the Income Tax Department receives information that Mr. X, a businessman, may have undisclosed income that he has not reported in his tax filings. An Asse

Section 131 of ITA, 1961 : Section 131: Power Regarding Discovery, Production Of Evidence, Etc

Bare Act

Simplified Act

Simplified Explanation of Section 131 of The Income-tax Act, 1961

Explanation using examples

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