Income-tax Act, 1961
130A. [Omitted.]. C.—Powers SECTIONS 131. Power regarding discovery, production of evidence, etc. 132. Search and seizure. 132A. Powers to requisition books of account, etc. 132B. Application of seized or requisitioned assets. 133. Power to call for information. 133A. Power of survey. 133B. Power to collect certain information. 133C. Power to call for information by prescribed income-tax authority. 134. Power to inspect registers of companies. 135. Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner. 136. Proceedings before income-tax authorities to be judicial proceedings. D. —Disclosure of information