Section 255 — Power to inspect registers of companies
Old Act equivalent: Section 134 of IT Act 1961 Sub-part: B—Powers
Statutory Text
- 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. Power of certain income-tax authorities.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Income-tax authority; Registrar of Companies; any company.
- Conditions: May inspect and take copies of registers of members/debenture holders.
- Time limits: None.
- Monetary limits: None.
- Exceptions: None.
Cross-References
None identified.
Amendment Notes
None noted from the extracted pages.