1,2(1) The prescribed income-tax authority may, for the purposes of verification of information in its possession relating to any person, issue a notice to such person requiring him, on or before a date to be specified therein, to furnish information or documents verified in the manner specified therein, which may be useful for, or relevant to, any inquiry or proceeding under this Act.
3 (2) Where any information or document has been received in response to a notice issued under subsection (1), the prescribed income-tax authority may process such information or document and make available the outcome of such processing to the Assessing Officer.
4 (3) The Board may make a scheme for centralized issuance of notice and for processing of information or documents and making available the outcome of the processing to the Assessing Officer.
Explanation.-In this section, the term "proceeding" shall have the meaning
assigned to it in clause (b) of the Explanation to section 133A.
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1. Ins. by Act 25 of 2014, s. 48 (w.e.f. 1-10-2014).
2. Section 133C renumbered as sub-section (1) thereof by Act 28 of 2016, s. 66 (w.e.f.
1-6-2016).
3. Ins. by Act 28 of 2016, s. 66 (w.e.f. 1-6-2016).
4. Ins. by Act 7 of 2017, s. 54 (w.e.f. 1-4-2017).
Section 133 Power to call for information
Section 133B Power to collect certain information
Section 133C Power to call for information by prescribed income-tax authority
Section 134 Power to inspect registers of companies
Section 136 Proceedings before income-tax authorities to be judicial proceedings