Section 134 Income Tax Act 2025 Power to inspect registers of companies.

134. The ⁸⁷[Assessing] Officer, the ⁸⁸[Deputy Commissioner (Appeals)], ⁸⁹[the ⁹⁰[Joint Commissioner] or ⁹¹[the Joint Commissioner (Appeals) or] the Commissioner (Appeals)], or any person subordinate to him authorised in writ­ing in this behalf by the ⁸⁷[Assessing] Officer, the ⁸⁸[Deputy Commissioner (Appeals)], ⁸⁹[the ⁹⁰[Joint Commissioner] or ⁹¹[the Joint Commissioner (Appeals) or] the Commissioner (Appeals)], 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.