https://www.taxtmi.com/acts?id=33959 Regulation 17 authorises an authorised officer to record on oath the statement of any person in possession or control of specified information or documents during execution of a warrant; a refusal to take an oath may be recorded and the statement still taken. No requisitioned police officer may be present. Statements should be recorded before two witnesses whose signatures are appended, but if no witness is available after reasonable steps, the officer may videograph the recording and the absence of witnesses does not invalidate the statement. en-us Tue, 25 Dec 2018 11:52:31 +0530 Wed, 26 Dec 2018 16:48:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=33959 Regulation 17 authorises an authorised officer to record on oath the statement of any person in possession or control of specified information or documents during execution of a warrant; a refusal to take an oath may be recorded and the statement still taken. No requisitioned police officer may be present. Statements should be recorded before two witnesses whose signatures are appended, but if no witness is available after reasonable steps, the officer may videograph the recording and the absence of witnesses does not invalidate the statement. Act-Rules SEBI Tue, 25 Dec 2018 11:52:31 +0530 https://www.taxtmi.com/acts?id=33959