§ 255
Chapter XIV — Tax Administration
Power to inspect registers of companies
Income-tax Act, 2025
Income tax authorities have the power to inspect company registers. They can check registers of members, debenture holders, or mortgagees.
- Authorities include the Assessing Officer and Commissioner (Appeals)
📜 Official text of the section +
255. The Assessing Officer, assessment unit, verification unit, the Joint
Commissioner or the Joint Commissioner (Appeals) or the Commissioner
(Appeals), or any person subordinate thereof and authorised in writing in this behalf
by such officer or authority, may inspect, and if necessary, take copies, or cause
copies to be taken, of any register of the members, debenture holders or mortgagees
of any company or of any entry in such register.
Power of certain income-tax authorities.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.