Income-tax Act, 1961
Section - 133 - Power to call for information
Power to call for information.133. The Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or 81[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) may, for the purposes of this Act,-
| (1) | - | require any firm to furnish him with a return of the names and addresses of the partners of the firm and their respective shares; |
| (2) | - | require any Hindu undivided family to furnish him with a return of the names and addresses of the manager and the members of the family; |
| (3) | - | require any person whom he has reason to believe to be a trustee, guardian or agent, to furnish him with a return of the names of the persons for or of whom he is trustee, guardian or agent, and of their addresses; |
| (4) | - | require any assessee to furnish a statement of the names and addresses of all persons to whom he has paid in any p .... To read the full section download the app from Google Play store
22 September 2026
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