Power to call for information.
140. (1) For the purposes of this Code, the Board may, notwithstanding anything in any other law for the time being in force, require—
(a) any prescribed person to furnish such information within such time and in such form and manner as may be prescribed; and
(b) any prescribed income-tax authority to call for such 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 inquiry or proceeding, pending before him under this Code, in such form, manner and within such time
as may be specified by him.
(3) In this section, the expression ''person'' shall include a banking company or any officer thereof.
