Income-tax Act, 1961 / Chapter XX-A
Section 269M Income Tax Act 1961 - Powers of Competent Authority
Section 269M of the Income-tax Act, 1961 specifies the investigative and procedural powers available to a competent authority acting under Chapter XX-A, the former framework for acquisition of certain immovable properties.
Text of Section 269M - Powers of competent authority
The competent authority shall have, for the purposes of this Chapter, all the powers that a Principal Commissioner or Commissioner has, for the purposes of this Act, under section 131.
Legislative note: The reference to “Principal Commissioner or Commissioner” reflects the substitution made by the Finance (No. 2) Act, 2014 (Act 25 of 2014), section 4, for “Commissioner”, with retrospective effect from 1 June 2013.
Meaning and scope of Section 269M
The provision equips the competent authority administering Chapter XX-A with the powers available to a Principal Commissioner or Commissioner under Section 131 for the purposes of the Income-tax Act. It is a cross-reference: the powers are those conferred by Section 131, subject to that section's conditions and the Chapter XX-A context.
What powers does Section 131 address?
Section 131 deals with specified civil-court-type powers exercised by designated income-tax authorities, including discovery and inspection, enforcing attendance and examining persons on oath, compelling production of books of account and other documents, and issuing commissions. The exact exercise of a power depends on the applicable statutory text and procedural safeguards.
Who is the competent authority?
Within Chapter XX-A, the expression refers to the authority appointed for that acquisition framework under Section 269B. Section 269M does not independently confer unrestricted acquisition powers: it supplies procedural powers for the purposes of the Chapter.
How the provision operated within Chapter XX-A
Chapter XX-A addressed acquisition proceedings concerning certain transfers of immovable property where statutory conditions were met. In that scheme, Section 269C concerned the circumstances for initiating acquisition proceedings; Section 269D dealt with preliminary notice; and Section 269F addressed hearing of objections. Section 269M supported fact-finding and evidence-gathering in the administration of those provisions.
Does Section 269M apply to current property transfers?
Ordinarily, no. The express cut-off in Section 269RR excludes transfers made after 30 September 1986 from Chapter XX-A. A historical matter may nevertheless require consideration of the law applicable to the relevant transfer and proceedings. Do not confuse Section 269M with current income-tax reporting, valuation, or assessment provisions that operate under separate statutory rules.
Official legal resources
For authoritative statutory text and subsequent amendments, consult the Income Tax Department's Income-tax Act resources and India Code. Verify the version applicable to the relevant assessment year and transaction date.
Frequently asked questions
Does Section 269M itself authorize acquisition of property?
No. It confers Section 131-type procedural powers on the competent authority for the purposes of Chapter XX-A; the acquisition framework was governed by other provisions of that Chapter.
What is the connection between Sections 269M and 131?
Section 269M incorporates, by reference, the powers that a Principal Commissioner or Commissioner has under Section 131 for the purposes of the Act.
Why is Section 269RR important?
It provides the temporal limitation: Chapter XX-A does not apply to transfers of immovable property made after 30 September 1986.
This article provides general legal information. Historical disputes require review of the statute and amendments applicable to the relevant dates.