Income-tax Act, 1961
Section - 131 - Power regarding discovery, production of evidence, etc
C.-PowersPower regarding discovery, production of evidence, etc.131. (1) The Assessing Officer, Deputy Commissioner (Appeals), Joint Commissioner 74[, Joint Commissioner (Appeals)], Commissioner (Appeals), Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and the 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 following matters, namely :-
| (a) | - | discovery and inspection; |
| (b) | - | enforcing the attendance of any person, including any officer of a banking company and examining him on oath; |
| (c) | - | compelling the production of books of account and other documents; and |
| (d) | - | Google Play store
24 October 2026
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