Section 134 of the Income Tax Act - Power to Inspect Registers of Companies

Section 134 of the Income-tax Act, 1961 authorised specified income-tax officers to inspect and obtain copies of registers of company members, debenture holders and mortgagees. The corresponding provision under the Income-tax Act, 2025 is Section 255, applicable from 1 April 2026.

What is the power to inspect company registers?

The power permits designated income-tax authorities to examine certain company registers and, where necessary, take copies or arrange for copies of individual entries. It is an information-gathering power and is distinct from the broader powers to call for information, conduct surveys or undertake searches.

Section 134 of the Income-tax Act, 1961

Under Section 134, the Assessing Officer, Deputy Commissioner (Appeals), Joint Commissioner, Joint Commissioner (Appeals) or Commissioner (Appeals), or a subordinate person authorised in writing by the relevant authority, could inspect and copy entries in the specified company registers. The Joint Commissioner (Appeals) was added by the Finance Act, 2023 with effect from 1 April 2023.

The statutory registers covered are those of members, debenture holders and mortgagees of a company, including individual entries in such registers.

For the consolidated statutory wording, see the official Income-tax Act, 1961 text as amended by the Finance Act, 2025.

Section 255 of the Income-tax Act, 2025

Section 255 continues the power to inspect company registers. It expressly identifies the Assessing Officer, assessment unit, verification unit, Joint Commissioner, Joint Commissioner (Appeals) and Commissioner (Appeals). It also permits inspection by a subordinate person authorised in writing by the relevant officer or authority.

The provision authorises inspection, taking copies and causing copies to be taken of the registers of members, debenture holders or mortgagees of a company, or any entry in those registers.

Read the official Income-tax Act, 2025 and the 2025 Act as amended by the Finance Act, 2026.

Authorities and scope at a glance

Practical implications for companies

• Check authority: Verify the identity and statutory authority of the officer or the written authorisation of a subordinate.
• Identify the register: The inspection power under these sections concerns the registers specified in the provision, not unrestricted access to every corporate record.
• Maintain records: Companies should keep the applicable statutory registers accurately and in accordance with company law.
• Record the inspection: Keep an internal record of the inspection request and copies provided, consistent with applicable legal requirements.

Related income-tax powers

Section 133 - Power to call for information addresses specified information-gathering powers. Section 133A - Power of survey addresses surveys. Section 133B - Power to collect certain information and Section 133C - Power to call for information by prescribed authority concern separate statutory powers.

Official references

This article is general legal information. The applicable statutory text, commencement, savings provisions and facts of a particular case should be checked before taking action.