Central_Goods_and_Services_Tax_Act_2017
Section / Rule Number   Content   
 
116 Income-tax authorities
117 Appointment of income-tax authorities
118 Control of income-tax authorities
119 Instructions to subordinate authorities
119A Taxpayer’s Charter
120 Jurisdiction of income-tax authorities
121 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
121A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
122 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
123 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
124 Jurisdiction of Assessing Officers
125 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
125A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
126 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
127 Power to transfer cases
128 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
129 Change of incumbent of an office
130 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
130 The Central Government may make a scheme, by notification in the Official Gazette
130A [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
131 Power regarding discovery, production of evidence, etc.
132 Search and seizure
132A Powers to requisition books of account, etc.
132B Application of seized or requisitioned assets
133 Power to call for information
133A Power of survey
133B Power to collect certain information
133C Power to call for information by prescribed income-tax authority
134 Power to inspect registers of companies
135 Power of Director General or Director, Chief Commissioner or Commissioner and Joint Commissioner
135A Faceless collection of information
136 Proceedings before income-tax authorities to be judicial proceedings
137 [OMITTED BY THE FINANCE ACT, 1964, W.E.F. 1-4-1964]
138 Disclosure of information respecting assessees
 
     
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