https://www.taxtmi.com/acts?id=41659 Officers, employees and agents of a party under investigation must preserve and produce all information, books, papers and records and assist the Director General. The Director General may require production from third parties, examine persons on oath and record those examinations for use in evidence, retain produced material for a specified initial period and obtain certified copies for parties at cost. Where records may be destroyed or concealed, the Director General may seek magistrate authorisation to enter, search and seize premises and may requisition assistance; searches and seizures otherwise follow the Code of Criminal Procedure. en-us Thu, 20 Apr 2023 11:32:48 +0530 Mon, 22 May 2023 17:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41659 Officers, employees and agents of a party under investigation must preserve and produce all information, books, papers and records and assist the Director General. The Director General may require production from third parties, examine persons on oath and record those examinations for use in evidence, retain produced material for a specified initial period and obtain certified copies for parties at cost. Where records may be destroyed or concealed, the Director General may seek magistrate authorisation to enter, search and seize premises and may requisition assistance; searches and seizures otherwise follow the Code of Criminal Procedure. Act-Rules F. Acts / Amendment Acts Thu, 20 Apr 2023 11:32:48 +0530 https://www.taxtmi.com/acts?id=41659