§ 259
Chapter XIV — Tax Administration
Power to call for information by prescribed income-tax authority
Income-tax Act, 2025
The income-tax authority can ask for information from anyone to verify details for an inquiry or proceeding under this Act. This information must be provided in a specified format and within a given time frame. The authority can then use this information as per a notified scheme.
- The authority's power is for verification and inquiry purposes.
📜 Official text of the section +
259. (1) For the purposes of verification of information in the possession of the
prescribed income-tax authority, such authority may issue a notice
requiring any person to furnish any information as may be useful for, or relevant
to, any inquiry or proceeding under this Act in such form and manner and within
such time, as specified in such notice.
(2) The prescribed income-tax authority may process and utilise such information
and document received by him as per the scheme notified under section 260.
(3) For the purposes of this section, the term “proceeding” shall have the meaning
assigned to it in section 253.
Faceless collection of information.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.