Section 255 — Power to inspect registers of companies: its source in the Income-tax Act, 1961

Section 255 (Power to inspect registers of companies) of the Income-tax Act, 2025 corresponds to Section 134 (Power to inspect registers of companies) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 134 — Power to inspect registers of companies

read both texts · §134 (1961) vs §255 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 255 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 134 of the Income-tax Act, 1961.

What does Section 255 of the Income-tax Act, 2025 deal with?

Section 255 — "Power to inspect registers of companies", under CHAPTER XIV - Tax administration of the Income-tax Act, 2025.

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Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.

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same chapter · chapter xiv - tax administration · income-tax act, 2025

Section 251 — Copying, extraction, retention and release of books of account and documents seized or requisitioned
Section 252 — Power to call for information
Section 253 — Powers of survey
Section 254 — Power to collect certain information
Section 256 — Power of competent authority
Section 257 — Proceedings before income-tax authorities to be judicial proceedings
Section 258 — Disclosure of information relating to assessees
Section 259 — Power to call for information by prescribed income-tax authority

frequently looked up · income-tax act, 2025

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