Explore the intricacies of summons issued by Income-tax Authorities under Section 131 of the Income-tax Act. Learn about the authorities empowered to issue summons, their powers, and the specific purposes for which summons can be issued. Understand the importance of recording reasons, compliance, representation, and the nuances surrounding the presence of lawyers during summons. Stay informed about the legal aspects to ensure due process and minimize unnecessary litigations.
Powers, procedures, and purposes of issuing commissions under Section 131(1)(d) of Income-tax Act. Similarities with Code of Civil Procedure, circumstances for issuing commissions, and powers vested in commissioner.
Explore the impact of oath in Income Tax proceedings under the Income-tax Act, 1961. Understand the nuances, format, authority to administer, and consequences of oath in statements. Learn about the evidentiary value, validity, and retractions of statements given under oath. Stay informed on the legal aspects to ensure compliance and navigate tax proceedings effectively.
