Section 135 Income Tax Act 2025 Power of [[Principal Director General or] Director General or[Principal Director or] Director],[[Principal Chief Commissioner or] Chief Commissioner or[Principal Commissioner or] Commissioner] and[Joint Commissioner].

135. The ⁹²[ ⁹³[Principal Director General or] Director General or ⁹³[Principal Director or] Director], the ⁹⁴[ ⁹⁵[Principal Chief Commissioner or] Chief Commis­sioner or ⁹⁵[Principal Commissioner or] Commissioner] and the ⁹⁶[Joint Commissioner] shall be competent to make any enquiry under this Act, and for this pur­pose shall have all the powers that an ⁹⁷[Assessing] Officer has under this Act in relation to the making of enquiries.