Section - 269M (of Income Tax Act, 1961), Powers of competent authority

Section - 269M (of Income Tax Act, 1961), Powers of competent authority

Income Tax

Powers of competent authority.

The competent authority shall have, for the purposes of this Chapter, all the powers that a Principal Commissioner or Commissioner has, for the purposes of this Act, under section 131 (of Income Tax Act, 1961).