Skip to content

Powers of the Authority [Section 245U] – Income Tax

Powers of the Authority [Section 245U] :

The authority will have all the powers of the Civil Court in respect of discovery and inspection, enforcing the attendance of any person, including any officer of a banking company and examining on oath, issuing commissions and compelling the production of books of accounts and other record. It will also have the power to regulate its own procedure in all matters arising out of exercise of its powers under the Act. The authority would be deemed to be a Civil Court for the purposes of section 195 of the Code of Criminal Procedure, 1973 and every proceeding before the authority shall be deemed to be a judicial proceeding under the Indian Penal Code.

Leave a Reply