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    <title>Power to call for information.</title>
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    <description>Power to call for information permits designated income-tax authorities to require specified persons and entities to furnish information, accounts or verified statements useful or relevant for enquiries or proceedings under the Act. Authorities include Assessing Officer, Joint Commissioner, Joint Commissioner (Appeals) and Commissioner (Appeals); competent authority and Assistant Director may exercise subsection (1)(a). Specified targets include individuals, firms, Hindu undivided families, trustees, guardians, agents, assessees and market intermediaries with prescribed disclosure obligations. Exercise is subject to prior approval requirements for lower-ranked officers and may be used by notified authorities for agreement-related purposes even if no proceedings are pending.</description>
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