Section 138 : Disclosure of information respecting assessees.
138. (1)(a) The Board or any other income-tax authority specified by it by a general or special order in this […]
138. (1)(a) The Board or any other income-tax authority specified by it by a general or special order in this […]
136. Any proceeding under this Act before an income-tax authority shall be deemed to be a judicial proceeding within the
135. The Principal Director General or Director General or Principal Director or Director, the Principal Chief Commissioner or Chief Commissioner
134. The Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or the Commissioner (Appeals), or any person subordinate to
133C. (1) The prescribed income-tax authority may, for the purposes of verification of information in its possession relating to any
133B. (1) Notwithstanding anything contained in any other provision of this Act, an income-tax authority may, for the purpose of
133A. (1) Notwithstanding anything contained in any other provision of this Act, an income-tax authority may enterâ (a) any place
133. The Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or the Commissioner (Appeals) may, for the purposes of
132B. (1) The assets seized under section 132 or requisitioned under section 132A may be dealt with in the following
132A. (1) Where the Principal Director General or Director General or Principal Director or Director or the Principal Chief Commissioner