Section 131:
Power regarding discovery, production of evidence, etc.
(1) The 1
Assessing Officer,
2
Deputy Commissioner (Appeals), 3
,Commissioner (Appeals) 4
, 5
Principal Chief Commissioner or
Chief Commissioner or 6
Principal Commissioner or Commissioner and Dispute Resolution Panel
referred to in clause (a) of sub-section (15) of section 144C shall, for the purposes of this Act, have the
same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a
suit in respect of the following matters, namely:—
(a) discovery and inspection;
(b) enforcing the attendance of any person, including any officer of a banking company and
examining him on oath;
(c) compelling the production of books of account and other documents; and
(d) issuing commissions.
7
(1A) 8
If the 9
Principal Director General or Director General or 10Principal Director or Director
or 11Joint Director or 12Assistant Director or Deputy Director, or the authorised officer referred to in
sub-section (1) of section 132 before he takes action under clauses (i) to (v) of that sub-section, has
reason to suspect that any income has been concealed, or is likely to be concealed, by any person or class
of persons, within his jurisdiction, then, for the purposes of making any enquiry or investigation relating
thereto, it shall be competent for him to exercise the powers conferred under sub-section (1) on the
income-tax authorities referred to in that sub-section, notwithstanding that no proceedings with respect to
such person or class of persons are pending before him or any other income-tax authority.
13(2) For the purpose of making an inquiry or investigation in respect of any person or class of
persons in relation to an agreement referred to in section 90 or section 90A, it shall be competent for any
income-tax authority not below the rank of Assistant Commissioner of Income-tax, as may be notified by
the Board in this behalf, to exercise the powers conferred under sub-section (1) on the income-tax
authorities referred to in that sub-section, notwithstanding that no proceedings with respect to such person
or class of persons are pending before it or any other income-tax authority.
(3) Subject to any rules made in this behalf, any authority referred to in sub-section (1) 7
or
sub-section (1A) 13or sub-section (2) may impound and retain in its custody for such period as it thinks
fit any books of account or other documents produced before it in any proceeding under this Act:
Provided that 14an 15Assessing Officer or an 16Assistant Director or Deputy Director shall not—
(a) impound any books of account or other documents without recording his reasons for so
doing, or
(b) retain in his custody any such books or documents for a period exceeding fifteen days
(exclusive of holidays) without obtaining the approval of 17
the 18
Principal Chief Commissioner or
Chief Commissioner or 19
Principal Director General or Director General or 20
Principal
Commissioner or Commissioner or 21
Principal Director or Director therefor, as the case may be.
Notes:
1. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 1-4-1988).
2. Subs. by s. 2, ibid., for “Appellate Assistant Commissioner” (w.e.f. 1-4-1988).
3. Subs. by Act 29 of 1977, s. 3 and the Fifth Schedule, for “and Commissioner” (w.e.f. 10-7-1978).
4. Subs. by Act 33 of 2009, s. 50, for “and Chief Commissioner or Commissioner” (w.e.f. 1-10-2009).
5. Subs. by Act 25 of 2014, s. 4, for “Chief Commissioner” (w.e.f. 1-6-2013).
6. Subs. by s. 4, ibid., for “Commissioner” (w.e.f. 1-6-2013).
7. Ins. by Act 41 of 1975, s. 34 (w.e.f. 1-10-1975).
8. Subs. by Act 26 of 1988, s. 33, for “If the Assistant Director of Inspection” (w.e.f. 1-6-1988).
9. Subs. by Act 25 of 2014, s. 4, for “Director General” (w.e.f. 1-6-2013).
10. Subs. by s. 4, ibid., for “Director” (w.e.f. 1-6-2013).
11. Subs. by Act 21 of 1998, s. 3, for “Deputy Director” (w.e.f. 1-10-1998).
12. Subs. by s. 3, ibid., for “Assistant Director” (w.e.f. 1-10-1998).
13. Ins. by Act 8 of 2011, s. 22 (w.e.f. 1-6-2011).
14. Subs. by Act 41 of 1975, s. 34, for “an Income-tax Officer” (w.e.f. 1-10-1975).
15. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 1-4-1988).
16. Subs. by Act 21 of 1998, s. 3, for “Assistant Director” (w.e.f. 1-10-1998). Earlier substituted as “Assistant Director” by
Act 4 of 1988, s. 2, for “Assistant Director of Inspection” (w.e.f. 1-4-1988).
17. Subs. by Act 26 of 1988, s. 33, for “the Chief Commissioner or Commissioner therefor” (w.e.f. 1-6-1988). Earlier
substituted as “Chief Commissioner or Commissioner” for “Commissioner” by 4 of 1988, s. 2 (w.e.f. 1-4-1988).
18. Subs. by Act 25 of 2014, s. 4, for “Chief Commissioner” (w.e.f. 1-6-2013).
19. Subs. by s. 4, ibid., for “Director General” (w.e.f. 1-6-2013).
20. Subs. by s. 4, ibid., for “Commissioner” (w.e.f. 1-6-2013).
21. Subs. by s. 4, ibid., for “Director” (w.e.f. 1-6-2013).