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Power to call for information.

Section 21 - AUTHORITIES - Other Direct Tax Provisions - Section 21 - 21. (1) The Initiating Officer or the Approving Authority or the Adjudicating Authority shall have power to require any officer of the Central Government or State Government or a local body or any person or officer who is responsible for registering and maintaining books of account or other documents containing a record of any transaction relating to any property or any other person to furnish any information in re .....

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