Power to call for information by prescribed income-tax authority.

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....iring him, on or before a date to be specified therein, to furnish information or documents verified in the manner specified therein, which may be useful for, or relevant to, any inquiry or proceeding under this Act. ^3[(2) Where any information or document has been received in response to a notice issued under sub-section (1), the prescribed income-tax authority may process ^5[and utilise such....

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....umbered vide Section 66 of the Finance Act, 2016 w.e.f. 01-06-2016 3. Inserted vide Section 66 of the Finance Act, 2016 w.e.f. 01-06-2016 4. Inserted vide Section 54 of the Finance Act 2017 w.e.f. 01-04-2017 5. Substituted vide Section 4 of the The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020 w.e.f.....