Sections 116 to 134 of the Income-tax Act, 1961
Reference index covering the hierarchy and jurisdiction of income-tax authorities, discovery and evidence powers, search and seizure, requisition, survey, information-gathering and inspection powers under the Income-tax Act, 1961.
The Income-tax Act, 2025 is now the current statute. Proceedings relating to tax years beginning before 1 April 2026 continue under the Income-tax Act, 1961 to the extent preserved by Section 536 of the 2025 Act. The corresponding current-law provisions have been renumbered; for example, search and seizure is now dealt with in Section 247 of the Income-tax Act, 2025. This page is retained as a reference for the 1961 Act and transition matters.
Income-tax Authorities, Control & Jurisdiction - Sections 116 to 130
- What are the Income-tax authorities? What is procedure for Appointment of income-tax authorities? Section 116 and 117 of Income Tax Act 1961
- What is Control of income-tax authorities? What is Instructions to subordinate authorities? Section 118 and 119 of Income Tax Act 1961
- What is Jurisdiction of income-tax authorities? What is Jurisdiction of Assessing Officers? Section 120 and 124 of Income Tax Act 1961
- What is Power to transfer cases? What is Change of incumbent of an office? Section 127 and 129 of Income Tax Act 1961
- Section 130 Faceless jurisdiction of income-tax authorities
Discovery, Evidence, Search & Requisition - Sections 131 to 132B
- What is Power regarding discovery, production of evidence, etc? Section 131 of Income Tax Act 1961
- What is Search and seizure? Section 132 of Income Tax Act 1961
- Powers to requisition books of account, etc? Section 132A of Income Tax Act 1961
- What is Application of seized or requisitioned assets? Section 132B of Income Tax Act 1961
Information, Survey & Inspection Powers - Sections 133 to 134
- What is Power to call for information? Section 133 of Income Tax Act 1961
- What is Power of survey? Section 133A of Income Tax Act 1961
- What is Power to collect certain information? Section 133B of Income Tax Act 1961
- What is Power to call for information by prescribed income-tax authority? What is Power to inspect registers of companies? Section 133C and 134 of Income Tax Act 1961