Section 132 : Search and seizure
132. (1) Where the Principal Director General or Director General or Principal Director or Director or the Principal Chief Commissioner […]
132. (1) Where the Principal Director General or Director General or Principal Director or Director or the Principal Chief Commissioner […]
131. (1) The Assessing Officer, Deputy Commissioner (Appeals), Joint Commissioner , Commissioner (Appeals),Principal Chief Commissioner or Chief Commissioner or Principal
129. Whenever in respect of any proceeding under this Act an income-tax authority ceases to exercise jurisdiction and is succeeded
127. (1) The Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or
124. (1) Where by virtue of any direction or order issued under sub-section (1) or sub-section (2) of section 120,
120. (1) Income-tax authorities shall exercise all or any of the powers and perform all or any of the functions
119. (1) The Board may, from time to time, issue such orders, instructions and directions to other income-tax authorities as
118. The Board may, by notification in the Official Gazette, direct that any income-tax authority or authorities specified in the
117. (1) The Central Government may appoint such persons as it thinks fit to be income-tax authorities. (2) Without prejudice
116. There shall be the following classes of income-tax authorities for the purposes of this Act, namely :â (a) the