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Powers regarding discovery and production of evidence.

Section 8 - Acts - TAX MANAGEMENT - Other Direct Tax / Income Tax - Section 8 - 8. (1) The prescribed tax authorities shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 190 .....

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oks of account and other documents; and (d) issuing commissions. (2) For the purposes of making any inquiry or investigation, the prescribed tax authority shall be vested with the powers referred to in sub-section (1), whether or not any proceedings .....

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stody for such period as it thinks fit. (4) Any tax authority below the rank of Commissioner shall not- (a) impound any books of account or other documents without recording his reasons for doing so; or (b) retain in his custody any such books or doc .....

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of evidence seeks to provide that the prescribed tax authorities shall, for the purposes of the Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908, while trying a suit in respect of the following matters, namel .....

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