Income-tax Act, 1961 · Chapter XIII: Income-Tax Authorities · C.—Powers
Section 135: Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
The [Principal Director General or Director General] or [Principal Director or Director], the [[Principal Chief Commissioner or Chief Commissioner]] or [Principal Commissioner or Commissioner] and the [Joint Commissioner] shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an3[Assessing Officer] has under this Act in relation to the making of enquiries.
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.