Tax authority powers allow discovery, attendance and document production; impoundment subject to recorded reasons and supervisory approval. Prescribed income tax authorities have powers equivalent to a civil court for discovery and inspection, enforcing attendance and examination on oath, ... Summary
Tax authority powers allow discovery, attendance and document production; impoundment subject to recorded reasons and supervisory approval.
Prescribed income tax authorities have powers equivalent to a civil court for discovery and inspection, enforcing attendance and examination on oath, compelling production of books and documents, and issuing commissions. They may impound and retain books and documents subject to rules; authorities below the rank of Joint Commissioner must record reasons before impounding and obtain supervisory approval to retain records beyond a limited period.
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