135 Income Tax Act - 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

Section 135 of Income Tax Act 1961 - 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

Power of 1 2 Principal Director General or Director General or 3 Principal Director or Director, 4 5Principal Chief Commissioner or Chief Commissioner or 6Principal Commissioner or Commissioner and 7Joint Commissioner. The 2 Principal Director General or Director General or 3 Principal Director or Director, the 4 5Principal Chief Commissioner or Chief Commissioner or 6Principal Commissioner or Commissioner and the 7Joint 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.
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1. Subs. by Act 4 of 1988, s. 2, for Director of Inspection (w.e.f. 1-4-1988).
2. Subs. by Act 25 of 2014, s. 4, for Director General (w.r.e.f. 1-6-2013).
3. Subs. by s. 4, ibid., for Director (w.r.e.f. 1-6-2013)
4. Subs. by Act 21 of 1998, s. 3, for Deputy Commissioner (w.e.f. 1-10-1998).
Earlier Deputy Commissioner was substituted for Inspecting Assistant Commissioner by Act 4 of 1988, s. 2 (w.e.f. 1-4-1988).
5. Subs. by Act 25 of 2014,s. 4, for Chief Commissioner (w.r.e.f. 1-6-2013).
6. Subs. by s. 4, ibid., for Commissioner (w.r.e.f. 1-6-2013).
7. Subs. by Act 21 of 1998, s. 3, for Deputy Commissioner (w.e.f. 1-10-1998).