Power of Central Government to call for periodical returns or direct inquiries to be made.
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....cal returns relating to its affairs, or the affairs of its members, or his affairs, as the case may be, as may be prescribed.] (2) Without prejudice to the provisions contained in sub-section (1), where the Central Government considers it expedient so to do, it may, by order in writing,- (a) call upon a recognised association 2[or a member thereof] to furnish in writing such information or expla....
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..... (3) Where an inquiry in relation to the affairs of a recognised association or the affairs of any of its members has been undertaken under sub-section (2)- (a) every director, manager, secretary or other officer of such association; (b) every member of such association; (c) if the member of the association is a firm, every partner, manager, secretary or other officer of the firm; and (d) ev....
TaxTMI
TaxTMI