https://www.taxtmi.com/acts?id=17514 Section 217 obliges officers, employees and agents of companies (including former personnel) and relevant officers of other bodies to preserve and produce books and papers and to assist an inspector. An inspector may require documents or information from other bodies, examine persons on oath (with prior government approval for third parties), and exercise civil court powers for discovery, summons and inspection. Produced records have a statutory retention limit subject to extension; examination notes are recorded, read and signed and may be used in evidence. Non-compliance attracts imprisonment, fines and potential disqualification. Authorities must assist inspectors, and reciprocal international cooperation and letters of request are authorised. en-us Sat, 02 Mar 2013 13:29:31 +0530 Thu, 11 Dec 2025 13:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17514 Section 217 obliges officers, employees and agents of companies (including former personnel) and relevant officers of other bodies to preserve and produce books and papers and to assist an inspector. An inspector may require documents or information from other bodies, examine persons on oath (with prior government approval for third parties), and exercise civil court powers for discovery, summons and inspection. Produced records have a statutory retention limit subject to extension; examination notes are recorded, read and signed and may be used in evidence. Non-compliance attracts imprisonment, fines and potential disqualification. Authorities must assist inspectors, and reciprocal international cooperation and letters of request are authorised. Act-Rules Companies Law Sat, 02 Mar 2013 13:29:31 +0530 https://www.taxtmi.com/acts?id=17514