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Powers of authorities.

Section 19 - Act - AUTHORITIES - Other Direct Tax / Income Tax - Section 19 - 19. (1) The authorities shall, for the purposes of this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908, (5 of .....

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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 on affidavits; and

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e truth upon any subject respecting which they are examined or make statements, and produce such documents as may be required. (3) Every proceeding under sub-section (1) or sub-section (2) shall be deemed to be a judicial proceeding within .....

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