117A. Power to verify deduction or collection of tax.-

1[117A.  Power  to  verify  deduction  or  collection  of  tax.- 

Notwithstandinganything contained in this Ordinance or any other law for the time being in force,2 [without prejudice to the provisions of section 75AA,] the Board or any other authority empowered by the Board in this behalf may  enter  the  premises  of  a  deducting  or  collecting  authority  to  examine, monitor or verify books of accounts and relevant records in relation to-

(a)  deduction  or  collection  of  tax  by  the  concerned  authority  in  accordance with the provisions of chapter VII of this Ordinance; and
(b) deposit of the tax so collected or deducted to the credit of the government as per rules,

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1 Ins. by F.A. 2003

2 Added by F.A. 2016

 

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