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The Income-Tax Act, 1961 135. Power of 7[8[Principal Director General or Director General]] or 9[Principal Director orDirector], 10[11[Principal Chief Commissioner or Chief Commissioner]] or 12[Principal Commissioner or Commissioner] and 13[Joint Commissioner].- The 8[Principal Director General or Director General] or 9[Principal Director or Director], the 10[11[Principal Chief Commissioner or Chief Commissioner]] or 12[Principal Commissioner or Commissioner] and the 13[Joint Commissioner] shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an 3[Assessing Officer] has under this Act in relation to the making of enquiries. 3. Subs. by Act 4 of 1988, s. 2, for "Income-tax Officer" (w.e.f. 1-4-1988). 7. Subs. by Act 4 of 1988, s. 2, for "Director of Inspection" (w.e.f. 1-4-1988). 8. Subs. by Act 25 of 2014, s. 4, for "Director General" (w.r.e.f. 1-6-2013). 9. Subs. by s. 4, ibid., for "Director" (w.r.e.f. 1-6-2013) 10. Subs. by Act 21 of 1998, s. 3, for "Deputy Commissioner" (w.e.f. 1-10-1998). Earlier "Deputy Commissioner" was substituted for "Inspecting Assistant Commissioner" by Act 4 of 1988, s. 2 (w.e.f. 1-4-1988). 11. Subs. by Act 25 of 2014,s. 4, for "Chief Commissioner" (w.r.e.f. 1-6-2013). 12. Subs. by s. 4, ibid., for "Commissioner" (w.r.e.f. 1-6-2013). 13. Subs. by Act 21 of 1998, s. 3, for "Deputy Commissioner" (w.e.f. 1-10-1998). 14. Ins. by Act 32 of 1985, s. 28 (w.e.f. 1-4-1974).    |
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