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of <h1>Income-tax authorities granted powers to summon, inspect, compel production, examine persons on oath, and impound records during investigations</h1> Specified income-tax authorities are vested with court-like powers for discovery, inspection, summoning and examining persons on oath, compelling production of books and documents, and issuing commissions for enforcement of the Act. Designated authorities may exercise these powers for inquiries into specified agreements or suspected concealment of income, including during related enforcement actions. Such authorities may impound and retain produced books or documents; reasons for impounding must be recorded and impounded material may be retained up to fifteen days (excluding holidays) or longer with prior approval of the sanctioning authority.
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