https://www.taxtmi.com/acts?id=56466 Section 147 governs when a witness is to be compelled to answer a question in examination. Where a question relates to a matter relevant to the suit or proceeding, the provisions applicable under section 132 apply to that question for purposes of compulsion. The statutory scheme links relevance to the application of the section 132 provisions. en-us Tue, 29 Sep 2026 18:53:02 +0530 Tue, 29 Sep 2026 18:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56466 Section 147 governs when a witness is to be compelled to answer a question in examination. Where a question relates to a matter relevant to the suit or proceeding, the provisions applicable under section 132 apply to that question for purposes of compulsion. The statutory scheme links relevance to the application of the section 132 provisions. Act-Rules Indian Laws Tue, 29 Sep 2026 18:53:02 +0530 https://www.taxtmi.com/acts?id=56466