Income Tax Act 2023
Section 203 - Investigation of Source of Income
(as updated till Finance Act 2024)
If any Income-tax authority deems it necessary for the investigation or inquiry of proceedings pending under this Act, it may ask for any information relating to the sources of income of any person concerned with the said proceedings and may enforce to provide copies of the information and records relating to the source of income.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.