Section 255: Power to inspect registers of companies

The Income-tax Act, 2025Central Act · Act 30 of 2025

Power to inspect registers of companies.

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.

Where this provision sits

Act	The Income-tax Act, 2025
Section	255
Marginal note	Power to inspect registers of companies
Jurisdiction	Central
Status	In force as published by the source

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