Wealth-Tax Act, 1957

Section - 13A - Powers of Director-General or Director, Chief Commissioner or Commissioner and Joint Commissioner to make enquiries

51[Powers of 52[Director-General or Director], 53[Chief Commissioner or Commissioner] and 54[Joint Commissioner] to make enquiries.

13A. The 52[Director-General or Director], the 55[Chief Commissioner or Com- missioner] and the 56[Joint Commissioner] shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an 57[Assessing Officer] has under this Act in relation to the making of enquiries.]