Powers of Authority

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....g its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling production of books of account and other records, ....

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....f sections 193 and 228, and for the purpose of section 196, of the Indian Penal Code (45 of 1860). ******************** Notes:- 1. Substituted vide THE FINANCE ACT, 2018, before it was read as, "Au....