![CA - Born To Fight [Since 2K16]](https://cdn.tlmtr.io/_next/image?url=https%3A%2F%2Fimg.telemetr.io%2Fc%2F1rJDPD%2F6057684473886739492%3Fty%3Dl&w=48&q=75){kind=small}
CA - Born To Fight [Since 2K16]
الذهاب إلى القناة على Telegram
𝑃𝑖𝑜𝑛𝑒𝑒𝑟 𝑜𝑓 𝐶𝐴 𝑡𝑒𝑙𝑒𝑔𝑟𝑎𝑚 𝑐ℎ𝑎𝑛𝑛𝑒𝑙 𝑖𝑛 𝐼𝑛𝑑𝑖𝑎 ℎ𝑎𝑣𝑖𝑛𝑔 𝑎𝑐𝑐𝑢𝑚𝑢𝑙𝑎𝑡𝑒𝑑 𝑠𝑡𝑢𝑓𝑓 𝑓𝑟𝑜𝑚 𝑎𝑙𝑙 𝑓𝑎𝑐𝑢𝑙𝑡𝑖𝑒𝑠 & 𝑠𝑡𝑢𝑑𝑒𝑛𝑡𝑠. #CABornToFight https://t.me/CABornToFight/12645
إظهار المزيد9 593
المشتركون
-124 ساعات
-187 أيام
-9430 أيام
جارٍ تحميل البيانات
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| 2 | Various powers given in the assessment procedure chapter
General power under section 131
Income tax authority has all the power of a civil court
- discovery and inspection
- enforcing the attendance of any person and examination on ore
- compiling the production of a book and document
- issuing commission
Power in course of a survey: 133A
- Inspect any books and accounts and document
- check or verify the cash stock or other valuable articles
- place identification marks on a books and documents
- make an Inventory of cash, stocks or other valuable articles
- record statement of a any person
- impound and retain books and documents after recording the reason maximum (15 working days)
Power of authorised officer in course of search 132
- enter and search any building, place, vessel, vehicle or aircraft where he has suspect that books money extra are kept.
- power to break lock of a any door box locker et cetera if key if not available,
- search any person there
- required to produce password if book are in electronic form
- seized is any books and account documents money bullion jewellery et cetera found under search (stock cannot be seized)
Power to collect information section 133B
- Income tax authority mein enter any place at which the business or profession is carried out in collect information from there
- entry shall be made only during the hours when such place is kept open for conducting the business or profession
- no power to impound books and documents under section 133b
Power to call for information
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