https://www.taxtmi.com/acts?id=15652 Clause 217 empowers inspectors to require production and preservation of books and papers and assistance from officers, employees and agents of companies or other bodies under investigation; to examine persons on oath with prior governmental approval where specified; and to exercise civil court powers for discovery, summoning, examination and inspection. Examination notes must be recorded and signed and may be used in evidence. Noncompliance without reasonable cause attracts criminal penalties including imprisonment, fines and disqualification from office. The Central Government may secure assistance from domestic authorities and enter reciprocal arrangements with foreign states, and courts may issue letters of request to obtain evidence abroad. en-us Thu, 22 Dec 2011 12:53:16 +0530 Thu, 22 Dec 2011 12:53:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15652 Clause 217 empowers inspectors to require production and preservation of books and papers and assistance from officers, employees and agents of companies or other bodies under investigation; to examine persons on oath with prior governmental approval where specified; and to exercise civil court powers for discovery, summoning, examination and inspection. Examination notes must be recorded and signed and may be used in evidence. Noncompliance without reasonable cause attracts criminal penalties including imprisonment, fines and disqualification from office. The Central Government may secure assistance from domestic authorities and enter reciprocal arrangements with foreign states, and courts may issue letters of request to obtain evidence abroad. Act-Rules Bills Thu, 22 Dec 2011 12:53:16 +0530 https://www.taxtmi.com/acts?id=15652