CBDT Circular on Section 131 Of The Income-Tax Act, 1961 – Discovery, Production Of Evidence, Power Regarding – Indian Banks Or Branches Of Foreign Banks Not To Be Asked To Produce Books Of Account, Etc., Maintained Outside India

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SECTION 131 OF THE INCOME-TAX ACT, 1961 – DISCOVERY, PRODUCTION OF EVIDENCE, POWER REGARDING – INDIAN BANKS OR BRANCHES OF FOREIGN BANKS NOT TO BE ASKED TO PRODUCE BOOKS OF ACCOUNT, ETC., MAINTAINED OUTSIDE INDIA CIRCULAR : NO. 8-D (LXXVI-22), DATED 13-5-1958 Instances have been brought to the notice of the Board in which the Income-tax…

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