Section 133

Power to call for information.

133. The Income-tax Officer, the Appellate Assistant Commissioner, ²⁴[the Inspecting Assistant Commissioner or the Commissioner (Appeals)] may, for the purposes of this Act,—

(1) require any firm to furnish him with a return of the names and addresses of the partners of the firm and their respective shares ;

(2) require any Hindu undivided family to furnish him with a return of the names and addresses of the manager and the members of the family ;

(3) require any person whom he has reason to believe to be a trustee, guardian or agent, to furnish him with a return of the names of the persons for or of whom he is trustee, guardian or agent, and of their addresses ;

(4) require any assessee to furnish a statement of the names and addresses of all persons to whom he has paid in any previous year rent, interest, commission, royally or brokerage, or any annuity, not being any annuity taxable under the head "Salaries" amounting to more than four hundred rupees, together with particulars of all such payments made ;

(5) require any dealer, broker or agent or any person concerned in the management of a stock or commodity Exchange to furnish a statement of the names and addresses of all persons to whom he or the Exchange has paid any sum in connection with the transfer, whether by way of sale, exchange or otherwise, of assets, or on whose behalf or from whom he or the Exchange has received any such sum. together with particulars of all such payments and receipts ;

(6) require any person, including a banking company or any officer thereof, to furnish information in relation to such points or matters, or to furnish statements of accounts and affairs verified in the manner specified by the Income-tax Officer, the Appellate Assistant Commissioner ²⁵[, the Inspecting Assistant Commissioner or the Commissioner (Appeals)], giving information in relation to such points or matters as, in the opinion of the Income-tax Officer, the Appellate Assistant Commissioner ²⁵[, the Inspecting Assistant Commissioner or the Commissioner (Appeals)], will be useful for, or relevant to. any proceeding under this Act.

 

 

 

[As amended by the Finance Act, 1983]