Power regarding discovery, production of evidence, etc.

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....he following matters, namely :- (a) discovery and inspection; (b) enforcing the attendance of any person, including any officer of a banking company and examining him on oath; (c) compelling the production of books of account and other documents; and (d) issuing commissions. ^6[(1A) ^7[If the ^19[Principal Director General or] Director General or ^19D[Principal Director or] Director or ^8[Joint] Director or Assistant Director ^9[or Deputy Director], or the authorised officer referred to in sub-section (1) of section 132 before he takes action under clauses (i) to (v) of that sub-section,] has reason to suspect that any income has been concealed, or is likely to be concealed, by any person or class....

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....cording his reasons for so doing, or (b) retain in his custody any such books or documents for a period exceeding fifteen days (exclusive of holidays) without obtaining the approval of the ^15[^16[^19C[Principal Chief Commissioner or] Chief Commissioner or ^19A[Principal Director General or] Director General or ^19G[Principal Commissioner or] Commissioner or ^19E[Principal Director or] Director therefor, as the case may be.]]     **************** NOTES:- 1. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Income-tax" 2. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1....

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.... of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998  10. Inserted vide Section 34 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 11. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Income-tax" 12. Inserted vide Section 34 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 13. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Assistant Director of Inspection"  14. Inserted vide Section 3 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 15. Substituted vide Section 2 of the Direct Tax Laws (Amendment....