Section 131 of ITA, 1961 : Section 131: Power Regarding Discovery, Production Of Evidence, Etc
ITA, 1961
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Explanation using Example
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 Assessing Officer (AO) initiates an investigation into Mr. X's financial affairs under the Income-tax Act, 1961.
Under Section 131 of the Income-tax Act, the AO has powers similar to a court under the Code of Civil Procedure when conducting this investigation. The AO can:
- Request Mr. X to provide ce...
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