Section 8, Interest-tax Act, 1974 [S1P-4GP]
As at 7 September 2026. In force from 7 January 1975 by S.O. 399(E) [N11-XXQ].
8. Powers of Assessing Officer.—(1) The Assessing Officer may, for the purpose of ascertaining whether the provisions of this Act or the rules made thereunder are being complied with, at all reasonable times enter any premises where the deduction of tax at source is carried on, inspect any assessment found therein, and require the production of any record or register maintained under this Act. (2) The Assessing Officer may seize any assessment in respect of which he has reason to believe that an offence under this Act has been committed. (3) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974) shall, so far as may be, apply to any search or seizure under this section.
Defined terms in this text (1)
Assessing Officer: Section 2, Interest-tax Act, 1974 [S1P4A7] (In this Act, unless the context otherwise requires,—): "Assessing Officer" means the officer vested with the relevant jurisdiction by virtue of directions or orders issued under this Act
Assessing Officer: 8 more definitions.
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