ITA 1961 · Chapter XII
Chapter XII
Sections in this chapter
- 116
Section 116 — Income-tax Authorities
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- 117
Section 117 — Appointment of IT Authorities
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- 118
Section 118 — Control of IT Authorities
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- 119
Section 119 — CBDT Instructions - Circulars - Notifications
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- 119A
Section 119A — Taxpayer's Charter (FA 2020)
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- 120
Section 120 — Jurisdiction of IT Authorities
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- 121
Section 121 — Jurisdiction by Direction
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- 121A
Section 121A — Jurisdiction Directions - Faceless Framework
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- 122
Section 122 — Jurisdiction of Higher Authorities
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- 123
Section 123 — Jurisdiction (CIT) Concurrent
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- 124
Section 124 — Jurisdiction of AO -- Disputes
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- 125
Section 125 — Jurisdiction Directions Post-Reorganisation
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- 125A
Section 125A — Jurisdiction Directions Specific
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- 126
Section 126 — Power to Transfer Cases
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- 127
Section 127 — Power to Transfer Cases
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- 128
Section 128 — Concurrent Jurisdiction
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- 129
Section 129 — Change of Incumbent of an Office
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- 130
Section 130 — Faceless Framework -- Jurisdiction
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- 130A
Section 130A — Specialised Jurisdiction
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- 131
Section 131 — Powers re Discovery - Production - Witnesses
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- 132
Section 132 — Search and Seizure
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- 132A
Section 132A — Requisition of Books - Assets
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- 132B
Section 132B — Application of Seized Assets
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- 133
Section 133 — Power to Call for Information
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- 133A
Section 133A — Survey
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- 133B
Section 133B — Survey -- Charitable - Religious Institution
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- 133C
Section 133C — Power to Call Information for Compliance Verification
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- 134
Section 134 — Power to Inspect Registers of Companies
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- 135
Section 135 — Power of Director - CIT etc.
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- 135A
Section 135A — Faceless Information Authority
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- 136
Section 136 — Proceedings Before Income-Tax Authorities
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- 137
Section 137 — Disclosure - Confidentiality (Sunset)
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- 138
Section 138 — Disclosure of Information by IT Authority
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