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of <h1>Specified tax officers and authorized subordinates may inspect and copy company member, debenture holder, and mortgagee registers for tax administration</h1> Specified tax officers and any subordinate person authorized in writing by them may inspect and, if necessary, take or cause to be taken copies of any company register or entries relating to members, debenture holders or mortgagees. The power extends to the Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner (including appellate variants) and the Commissioner (Appeals) as applicable, and is exercisable for purposes of tax administration without naming or involving individual persons.
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