Duty to produce records requires persons under investigation to provide books, documents, statements and cooperation to the Investigating Officer. Persons under investigation must produce and furnish books, accounts and other documents in their custody or control (manual or electronic), provide reasonable facilities for their examination, supply copies or computer printouts of relevant records, and offer assistance and co operation as required. The Investigating Officer has powers to summon and enforce attendance and to examine and record on oath statements of concerned individuals, including directors, partners, members or employees.
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.
Duty to produce records requires persons under investigation to provide books, documents, statements and cooperation to the Investigating Officer.
Persons under investigation must produce and furnish books, accounts and other documents in their custody or control (manual or electronic), provide reasonable facilities for their examination, supply copies or computer printouts of relevant records, and offer assistance and co operation as required. The Investigating Officer has powers to summon and enforce attendance and to examine and record on oath statements of concerned individuals, including directors, partners, members or employees.
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