Income-tax Act, 1961
The [Assessing Officer], the [Deputy Commissioner (Appeals)], [the [Joint Commissioner] or the Commissioner (Appeals)], or any person subordinate to him authorised in writing in this behalf by the [Assessing Officer], the [Deputy Commissioner (Appeals)], [the [Joint Commissioner] or the Commissioner (Appeals)], may inspect, and if necessary, take copies, or cause copies to be taken, of any register of the members, debenture holders or mortgagees of any company or of any entry in such register. 135. Power of [ [Principal Director General or Director General]] or [Principal Director orDirector], [ [Principal Chief Commissioner or Chief Commissioner]] or [Principal Commissioner or Commissioner] and [Joint Commissioner].—The [Principal Director General or Director General] or [Principal Director or Director], the [ [Principal Chief Commissioner or Chief Commissioner]] or [Principal Commissioner or Commissioner] and the [Joint Commissioner] shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an [Assessing Officer] has under this Act in relation to the making of enquiries.