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.]
51. Inserted by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965.
52. Substituted for "Director of Inspection" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
53. Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
54. Substituted for "Deputy Commissioner" by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Commissioner" was substituted for "Inspecting Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
55. Substituted for "Commissioner of Wealth-tax" by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.
56. Substituted for "Deputy Commissioner" by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Commissioner" was substitu .... To read the full section download the app from Google Play store
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