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Indian Income Tax Act, 2025   Chapter XIV ‐ B   Tax Administration Powers   Section No. Particulars IT Act, 1961 Section No. if any 246   Power regarding discovery, production of evidence, etc. 131 247   Search and seizure 132 248   Powers to requisition 132A 249   Reasons not to be disclosed 250   Application of seized or requisitioned assets 132B 251   Copying, extraction, retention and release of books of account and documents seized or requisitioned 252   Power to call for information 133 253   Powers of survey 133A 254   Power to collect certain information 133B 255   Power to inspect registers of companies 134 256   Power of competent authority 135 257   Proceedings before income-tax authorities to be judicial proceedings 136 258   Disclosure of information relating to assessees 138 259   Power to call for information by prescribed income-tax authority 133C 260   Faceless collection of information 135A 261   Interpretation BACK