INCOME TAX ACT 1961

• Section – 116 : Income-tax authorities
• Section – 117 : Appointment of income-tax authorities
• Section – 118 : Control of income-tax authorities
• Section – 119 : Instructions to subordinate authorities
• Section – 120 : Jurisdiction of income-tax authorities
• Section – 121 : Jurisdiction of Commissioners
• Section – 121A : Jurisdiction of Commissioners (Appeals)
• Section – 122 : Jurisdiction of Appellate Assistant Commissioners
• Section – 123 : Jurisdiction of Inspecting Assistant Commissioners
• Section – 124 : Jurisdiction of Assessing Officers
• Section – 125 : Powers of Commissioner respecting specified areas, cases, persons, etc.
• Section – 125A : Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer
• Section – 126 : Powers of Board respecting specified area, classes of persons or incomes
• Section – 127 : Power to transfer cases
• Section – 128 : Functions of Inspectors of Income-tax
• Section – 129 : Change of incumbent of an office
• Section – 130 : Commissioner competent to perform any function or functions
• Section – 130A : Income-tax Officer competent to perform any function or functions
• Section – 131 : Power regarding discovery, production of evidence, etc.
• Section – 132 : Search and seizure
• Section – 132A : Powers to requisition books of account, etc.
• Section – 132B : Application of seized or requisitioned assets
• Section – 133 : Power to call for information
• Section – 133A : Power of survey
• Section – 133B : Power to collect certain information
• Section – 133C : Power to call for information by prescribed income-tax authority
• Section – 134 : Power to inspect registers of companies
• Section – 135 : Power of27[28[Principal Director General or] Director General or 28[Principal Director or] Director],29[30[Principal Chief Commissioner or] Chief Commissioner or 30[Principal Commissioner or] Commissioner] and 31[Joint Commissioner]
• Section – 136 : Proceedings before income-tax authorities to be judicial proceedings
• Section – 137 : Disclosure of information prohibited
• Section – 138 : Disclosure of information respecting assessees