Chapter XIII

33 sections authoredUp to AY 2025-26

Sections in this chapter

116
Section 116 — Income-tax Authorities (Classes)
CHAPTER XIII - INCOME-TAX AUTHORITIES
117
Section 117 — Appointment of Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
118
Section 118 — Control of Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
119
Section 119 — Instructions to Subordinate Authorities (CBDT Circulars)
CHAPTER XIII - INCOME-TAX AUTHORITIES
119A
Section 119A — Taxpayer's Charter
CHAPTER XIII - INCOME-TAX AUTHORITIES
120
Section 120 — Jurisdiction of Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
121
Section 121 — Jurisdiction of Commissioners (Appeals) (Omitted) (Omitted)
CHAPTER XIII - INCOME-TAX AUTHORITIES
121A
Section 121A — Jurisdiction of Inspecting Assistant Commissioners (Omitted) (Omitted)
CHAPTER XIII - INCOME-TAX AUTHORITIES
122
Section 122 — Jurisdiction of Income-tax Officers (Omitted) (Omitted)
CHAPTER XIII - INCOME-TAX AUTHORITIES
123
Section 123 — Jurisdiction of Inspectors of Income-tax (Omitted) (Omitted)
CHAPTER XIII - INCOME-TAX AUTHORITIES
124
Section 124 — Jurisdiction of Assessing Officers
CHAPTER XIII - INCOME-TAX AUTHORITIES
125
Section 125 — Powers of Inspecting Assistant Commissioner (Omitted) (Omitted)
CHAPTER XIII - INCOME-TAX AUTHORITIES
125A
Section 125A — Concurrent jurisdiction of Inspecting Assistant Commissioner (Omitted) (Omitted)
CHAPTER XIII - INCOME-TAX AUTHORITIES
126
Section 126 — Powers of Board respecting specified area (Omitted) (Omitted)
CHAPTER XIII - INCOME-TAX AUTHORITIES
127
Section 127 — Power to Transfer Cases
CHAPTER XIII - INCOME-TAX AUTHORITIES
128
Section 128 — Functions of Inspectors of Income-tax (Omitted) (Omitted)
CHAPTER XIII - INCOME-TAX AUTHORITIES
129
Section 129 — Change of Incumbent of an Office
CHAPTER XIII - INCOME-TAX AUTHORITIES
130
Section 130 — Faceless Jurisdiction of Income-tax Authorities
CHAPTER XIII - INCOME-TAX AUTHORITIES
130A
Section 130A — Jurisdiction of Income-tax Officers and Inspectors (Omitted) (Omitted)
CHAPTER XIII - INCOME-TAX AUTHORITIES
131
Section 131 — Power Regarding Discovery, Production of Evidence (Summons)
CHAPTER XIII - INCOME-TAX AUTHORITIES
132
Section 132 — Search and Seizure
CHAPTER XIII - INCOME-TAX AUTHORITIES
132A
Section 132A — Powers to Requisition Books of Account etc
CHAPTER XIII - INCOME-TAX AUTHORITIES
132B
Section 132B — Application of Seized or Requisitioned Assets
CHAPTER XIII - INCOME-TAX AUTHORITIES
133
Section 133 — Power to Call for Information
CHAPTER XIII - INCOME-TAX AUTHORITIES
133A
Section 133A — Power of Survey
CHAPTER XIII - INCOME-TAX AUTHORITIES
133B
Section 133B — Power to Collect Certain Information
CHAPTER XIII - INCOME-TAX AUTHORITIES
133C
Section 133C — Power to Call for Information by Prescribed Authority
CHAPTER XIII - INCOME-TAX AUTHORITIES
134
Section 134 — Power to Inspect Registers of Companies
CHAPTER XIII - INCOME-TAX AUTHORITIES
135
Section 135 — Power of Principal Director General, Director General etc
CHAPTER XIII - INCOME-TAX AUTHORITIES
135A
Section 135A — Faceless Collection of Information
CHAPTER XIII - INCOME-TAX AUTHORITIES
136
Section 136 — Proceedings Before Income-tax Authorities to be Judicial Proceedings
CHAPTER XIII - INCOME-TAX AUTHORITIES
137
Section 137 — Disclosure of Information Prohibited (Omitted) (Omitted)
CHAPTER XIII - INCOME-TAX AUTHORITIES
138
Section 138 — Disclosure of Information Respecting Assessees
CHAPTER XIII - INCOME-TAX AUTHORITIES

Chapter XIII

Sections in this chapter

Section 116 — Income-tax Authorities (Classes)

Section 117 — Appointment of Income-tax Authorities

Section 118 — Control of Income-tax Authorities

Section 119 — Instructions to Subordinate Authorities (CBDT Circulars)

Section 119A — Taxpayer's Charter

Section 120 — Jurisdiction of Income-tax Authorities

Section 121 — Jurisdiction of Commissioners (Appeals) (Omitted) (Omitted)

Section 121A — Jurisdiction of Inspecting Assistant Commissioners (Omitted) (Omitted)

Section 122 — Jurisdiction of Income-tax Officers (Omitted) (Omitted)

Section 123 — Jurisdiction of Inspectors of Income-tax (Omitted) (Omitted)

Section 124 — Jurisdiction of Assessing Officers

Section 125 — Powers of Inspecting Assistant Commissioner (Omitted) (Omitted)

Section 125A — Concurrent jurisdiction of Inspecting Assistant Commissioner (Omitted) (Omitted)

Section 126 — Powers of Board respecting specified area (Omitted) (Omitted)

Section 127 — Power to Transfer Cases

Section 128 — Functions of Inspectors of Income-tax (Omitted) (Omitted)

Section 129 — Change of Incumbent of an Office

Section 130 — Faceless Jurisdiction of Income-tax Authorities

Section 130A — Jurisdiction of Income-tax Officers and Inspectors (Omitted) (Omitted)

Section 131 — Power Regarding Discovery, Production of Evidence (Summons)

Section 132 — Search and Seizure

Section 132A — Powers to Requisition Books of Account etc

Section 132B — Application of Seized or Requisitioned Assets

Section 133 — Power to Call for Information

Section 133A — Power of Survey

Section 133B — Power to Collect Certain Information

Section 133C — Power to Call for Information by Prescribed Authority

Section 134 — Power to Inspect Registers of Companies

Section 135 — Power of Principal Director General, Director General etc

Section 135A — Faceless Collection of Information

Section 136 — Proceedings Before Income-tax Authorities to be Judicial Proceedings

Section 137 — Disclosure of Information Prohibited (Omitted) (Omitted)

Section 138 — Disclosure of Information Respecting Assessees