Powers of authorities

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....namely:- (a) discovery and inspection; (b) enforcing the attendance of any person, including any official of a banking company or a public financial institution or any other intermediary or reporting entity, and examining him on oath; (c) compelling the production of books of account and other documents; (d) issuing commissions; (e) receiving evidence o....

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....all or any of the purposes specified in sub-section (1), and it shall be the duty of every such officer to comply with the requisition or direction. (5) For the purposes of this section, "reporting entity" means any intermediary or any authority or of the Central or the State Government or any other person as may be notified in this behalf. Explanation.- For the purposes of sub-section (5), ....