https://www.taxtmi.com/acts?id=11789 Prescribed income-tax authorities and the Dispute Resolution Panel possess court-like powers for discovery and inspection, enforcing attendance and oath-bound examination, compelling production of books and other documents, and issuing commissions for the purposes of the Code, whether or not proceedings are pending. Such authorities may impound produced books and documents and retain them in custody subject to rules; officials below Joint Commissioner must record reasons before impounding and secure senior approval to retain impounded materials beyond the prescribed custody period. en-us Fri, 17 Sep 2010 10:37:02 +0530 Fri, 17 Sep 2010 10:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11789 Prescribed income-tax authorities and the Dispute Resolution Panel possess court-like powers for discovery and inspection, enforcing attendance and oath-bound examination, compelling production of books and other documents, and issuing commissions for the purposes of the Code, whether or not proceedings are pending. Such authorities may impound produced books and documents and retain them in custody subject to rules; officials below Joint Commissioner must record reasons before impounding and secure senior approval to retain impounded materials beyond the prescribed custody period. Act-Rules Bills Fri, 17 Sep 2010 10:37:02 +0530 https://www.taxtmi.com/acts?id=11789