Income Tax Act 1947 · 2020 Revised Edition · Part 20A · Exchange of Information Under Avoidance of Double Taxation Arrangements and Exchange of Information Arrangements
105F. Power of Comptroller to obtain information
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Sections 65 to 65D (except section 65B(1D)) have effect for the purpose of enabling the Comptroller to obtain any information for the purpose of complying with a request under section 105D; and section 65E also has effect in relation to a notice issued under section 65B for the purpose of complying with such a request.
Comptroller
“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) and includes, for all purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 34F(9), 37L(7), 37M(5), 67(1)(a), 95, 96, 96A and 101, a Deputy Comptroller or an Assistant Comptroller so appointed;
For the purpose of subsection (1) —
the reference in section 65 to the purpose of obtaining full information in respect of any person’s income is a reference to the purpose mentioned in subsection (1);
a reference in section 65B to the purposes of this Act is a reference to the purpose mentioned in subsection (1); and
references in section 65B to proceedings for an offence under this Act, proceedings for the recovery of tax or penalty and proceedings by way of an appeal against an assessment are references to proceedings for an offence under the law relating to tax of the country of the competent authority making the request, proceedings for the recovery of tax or penalty under such law, and proceedings by way of an appeal against an assessment or equivalent procedure under such law, respectively.