Section 22, Direct Tax Vivad se Vishwas Act, 2020 [S29-PN8]

As at 7 September 2026. In force from 9 October 2020 by S.O. 3683(E) [N12-KQ6].

In Direct Tax Vivad se Vishwas Act, 2020 [A11-Q1B]. This text from 9 October 2020. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 22, Direct Tax Vivad se Vishwas Act, 2020 [S29-PN8]. Machine: S29-PN8.

22. 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 payment of sums liable to deduction is carried on, inspect any income found therein, and require the production of any record or register maintained under this Act. (2) The Assessing Officer may seize any income 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, Direct Tax Vivad se Vishwas Act, 2020 [S29P15] (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.

Made under this section, or naming it (0)

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Cited by (0)

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Not held (0)

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Duties published under this section (0)

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