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Indian Income Tax Act, 1961   Chapter XIII   Income-tax Authorities   C - Powers   Section No. Particulars 131   Power regarding discovery, production of evidence, etc. 132   Search and seizure 132A   Powers to requisition books of account, etc. 132B   Application of seized or requisitioned assets 133   Power to call for information 133A   Power of survey 133B   Power to collect certain information 134   Power to inspect registers of companies 135   Power of Director General or Director, Chief Commissioner or Commissioner and Joint Commissioner 136   Proceedings before income-tax authorities to be judicial proceedings BACK