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Bare acts > Income Tax Act, 1961 > Section 135
 
  


 

135. Power of Director General or Director, Chief Commissioner or Commissioner and Joint Commissioner.- The Director General or Director, the Chief 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 an Assessing Officer has under this Act in relation to the making of enquiries.

 

 

 

 

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