Section 256 — Power of certain income-tax authorities
The Principal Director General or Director General or Principal Director or
Director, the Principal Chief Commissioner or Chief Commissioner or Principal
Commissioner or Commissioner and the Joint 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.
Related sections
- Section 236 — Income-tax authorities
- Section 237 — Appointment of income-tax authorities
- Section 238 — Control of income-tax authorities
- Section 239 — Instructions to subordinate authorities
- Section 240 — Taxpayer’s Charter
- Section 241 — Jurisdiction of income-tax authorities
- Section 242 — Jurisdiction of Assessing Officers
- Section 243 — Power to transfer cases
- Section 244 — Change of incumbent of an office
- Section 245 — Faceless jurisdiction of income-tax authorities
- Section 246 — Power regarding discovery, production of evidence, etc
- Section 247 — Search and seizure
- Section 248 — Powers to requisition
- Section 249 — Reasons not to be disclosed
- Section 250 — Application of seized or requisitioned assets
- Section 251 — Copying, extraction, retention and release of books of account and documents seized or requisitioned
- Section 252 — Power to call for information
- Section 253 — Powers of survey
- Section 254 — Power to collect certain information
- Section 255 — Power to inspect registers of companies
- Section 257 — Proceedings before income-tax authorities to be judicial proceedings
- Section 258 — Disclosure of information relating to assessees
- Section 259 — Power to call for information by prescribed income-tax authority
- Section 260 — Faceless collection of information
- Section 261 — Interpretation