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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER XIV - TAX ADMINISTRATION
B.—Powers
Section 254 of Income Tax Act - Power to collect certain information
Section 255 of Income Tax Act - Power to inspect registers of companies
Section 256 of Income Tax Act - Power of certain income-tax authorities
Section 258 of Income tax Act - Disclosure of information relating to assessees
Section 246 of Income Tax Act - Power regarding discovery, production of evidence, etc
Section 247 of Income Tax Act - Search and seizure
Section 248 of Income Tax Act - Powers to requisition
Section 249 of Income Tax Act - Reasons not to be disclosed
Section 250 of Income Tax Act - Application of seized or requisitioned assets
Section 251 of Income Tax Act - Copying, extraction, retention and release of books of account and documents seized or requisitioned
Section 252 of Income Tax Act - Power to call for information
Section 253 of Income Tax Act - Powers of survey
Section 257 of Income Tax Act - Proceedings before income-tax authorities to be judicial proceedings
Section 259 of Income Tax Act - Power to call for information by prescribed income-tax authority
Section 260 of Income Tax Act - Faceless collection of information
Section 261 of Income Tax Act - Interpretation
