The Income-tax Act, 1961 · XXIII — MISCELLANEOUS

Section 83. Power to take evidence

In force · As amended up to 2026-08

83. Power to take evidence. —Every[1] [[2] [Principal Chief Commissioner or Chief Commissioner] or 3[Principal Commissioner or Commissioner], Tax Recovery Officer] or other officer acting under the provisions of this Schedule shall have the powers of a civil court while trying a suit for the purpose of receiving evidence, administering oaths, enforcing the attendance of witnesses and compelling the production of documents.

Source: India Code