Power to call for information
144. (1) For the purposes of this Code, the Board may, regardless of anything to the contrary contained in any law for the time being in force, require -
(a) any prescribed person to furnish the prescribed information within such time and in such form and manner as may be prescribed; and
(b) any prescribed income-tax authority to call for the prescribed information in such form and manner as may be prescribed.
(2) Any income-tax authority, not below the rank of an Income Tax Officer, may require any person to furnish any information as may be useful for, or relevant to any enquiry or proceeding, pending before him under this Code, in such form, manner and within such time as may be specified by him.
(3) Without prejudice to the generality of the definition of the term 'person', it shall, for the purposes of this section, include a banking company or any officer thereof.
