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of <h1>Tax authorities can compel businesses and individuals to provide returns, payment details, addresses and verified accounts under law</h1> Authorized income-tax authorities may compel firms, Hindu undivided families, trustees, guardians, agents, assessees, dealers, brokers, exchanges and banking or other persons to furnish returns, statements of names/addresses, particulars of payments (rent, interest, commission, royalty, brokerage, annuities above the prescribed threshold) and verified accounts or information relevant to any enquiry or proceeding under the Act. Higher-ranked officers and specified central authorities may exercise these powers; lower-ranked officers require prior approval to initiate inquiries where no proceeding is pending. Notified authorities may exercise full powers for international tax-treaty matters under sections corresponding to agreements.
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