Production of documents and evidence: designated partners must produce books and assist inspectors; inspectors may compel entities and examine persons. Designated partners must preserve and produce all books and papers of or relating to the LLP or other entities and give reasonable assistance to inspectors. Inspectors, with prior Central Government approval where required, may compel production or information from other entities, retain books for thirty days, call for them again, accept certified copies, examine persons on oath and administer oaths. Failure without reasonable cause to comply with production, furnishing information, attending or answering examination, or signing notes attracts statutory fines. Examination notes must be written, signed by the examinee, furnished to them, and may be used as evidence.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Production of documents and evidence: designated partners must produce books and assist inspectors; inspectors may compel entities and examine persons.
Designated partners must preserve and produce all books and papers of or relating to the LLP or other entities and give reasonable assistance to inspectors. Inspectors, with prior Central Government approval where required, may compel production or information from other entities, retain books for thirty days, call for them again, accept certified copies, examine persons on oath and administer oaths. Failure without reasonable cause to comply with production, furnishing information, attending or answering examination, or signing notes attracts statutory fines. Examination notes must be written, signed by the examinee, furnished to them, and may be used as evidence.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
