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