https://www.taxtmi.com/acts?id=22669 Precautions for issuing summons require that summonses be used only when an inquiry necessitates attendance, not issued repeatedly, and statements of accused or witnesses be recorded in the minimum number of appearances. Respect the time specified in the summons to avoid undue waiting, except for conscious strategic reasons. Statements should preferably be recorded during office hours, though exceptions on time and place may be made based on case-specific facts. en-us Thu, 22 Sep 2016 18:50:00 +0530 Thu, 22 Sep 2016 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22669 Precautions for issuing summons require that summonses be used only when an inquiry necessitates attendance, not issued repeatedly, and statements of accused or witnesses be recorded in the minimum number of appearances. Respect the time specified in the summons to avoid undue waiting, except for conscious strategic reasons. Statements should preferably be recorded during office hours, though exceptions on time and place may be made based on case-specific facts. Act-Rules Bills Thu, 22 Sep 2016 18:50:00 +0530 https://www.taxtmi.com/acts?id=22669