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Section 135 – Income Tax Act, 1961

Income Tax Act, 1961

 

 

Section 135. POWERS OF DIRECTOR GENERAL OR IRECTOR CHIEF COMMISSIONER OR COMMISSIONER AND JOINT COMMISSIONER.

 

 

The Director General or Director, the Chief Commissioner or Commissioner and the Joint Commissioner shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an Assessing Officer has under this Act in relation to the making of enquiries.

 

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Income Tax Act, 1961 

 

Indian Laws – Bare Acts

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