Section 259 — Power to call for information by prescribed income-tax authority

(1) For the purposes of verification of information in the possession of the
prescribed income-tax authority, such authority may issue a notice
requiring any person to furnish any information as may be useful for, or relevant
to, any inquiry or proceeding under this Act in such form and manner and within
such time, as specified in such notice.
(2) The prescribed income-tax authority may process and utilise such information
and document received by him as per the scheme notified under section 260.
(3) For the purposes of this section, the term “proceeding” shall have the meaning
assigned to it in section 253.

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 256 — Power of certain income-tax authorities
Section 257 — Proceedings before income-tax authorities to be judicial proceedings
Section 258 — Disclosure of information relating to assessees
Section 260 — Faceless collection of information
Section 261 — Interpretation