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    <title>Power to call for information</title>
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    <description>The provision empowers the Board to require prescribed persons to furnish prescribed information and to direct prescribed income tax authorities to call for such information in prescribed form, manner and time; additionally, any income tax authority not below an Income Tax Officer may require any person to furnish information relevant to enquiries or proceedings under the Code, and the term person includes a banking company and its officers.</description>
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      <description>The provision empowers the Board to require prescribed persons to furnish prescribed information and to direct prescribed income tax authorities to call for such information in prescribed form, manner and time; additionally, any income tax authority not below an Income Tax Officer may require any person to furnish information relevant to enquiries or proceedings under the Code, and the term person includes a banking company and its officers.</description>
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