(6)If a person under this section is required to afford facility to the income-tax authority to inspect books of account or other documents or to check or verify any cash, stock or other valuable article or thing or to furnish any information or to have his statement recorded either refuses or evades to do so, the income-tax authority shall have all the powers under ] [Substituted by Act 41 of 1975, Section 37, for Section 133-A (w.e.f. 1.10.1975).] [sub-section (1) of section 131] [ Substituted by Act 4 of 1988, Section 126, for " sub-Sections (1) and (2) of section 131" (w.e.f. 1.4.1989).][for enforcing compliance with the requirement made:] [Substituted by Act 41 of 1975, Section 37, for Section 133-A (w.e.f. 1.10.1975).][Provided that no action under this section shall be taken by an income-tax authority without the approval of the Principal Director General or the Director General or the Principal Chief Commissioner or the Chief Commissioner.]Explanation.—In this section,—[(a) "income-tax authority" means—(i)a Principal Commissioner or Commissioner, a Principal Director or Director, a Joint Commissioner or Joint Director, an Assistant Director or a Deputy Director or an Assessing Officer, or a Tax Recovery Officer; and(ii)includes an Inspector of Income-tax, for the purposes of clause (i) of sub-section (1), clause (i) of sub-section (3) and sub-section (5),[who is subordinate to the Principal Director General or the Director General or the Principal Chief Commissioner or the Chief Commissioner, as may be specified by the Board;]](b)"proceeding" means any proceeding under this Act in respect of any year which may be pending on the date on which the powers under this section are exercised or which may have been completed on or before such date and includes also all proceedings under this Act which may be commenced after such date in respect of any year.
