https://www.taxtmi.com/acts?id=56450 Section 131 prevents compelled production of documents or electronic records held by one person when another person could lawfully refuse their production if they held or controlled them. Production may be compelled only where the person entitled to refuse consents, preserving the underlying protection despite the material being in another person's possession or control. en-us Tue, 29 Sep 2026 18:49:22 +0530 Tue, 29 Sep 2026 18:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56450 Section 131 prevents compelled production of documents or electronic records held by one person when another person could lawfully refuse their production if they held or controlled them. Production may be compelled only where the person entitled to refuse consents, preserving the underlying protection despite the material being in another person's possession or control. Act-Rules Indian Laws Tue, 29 Sep 2026 18:49:22 +0530 https://www.taxtmi.com/acts?id=56450