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Power to call for information.

Section 21 - Act - AUTHORITIES - Other Direct Tax / Income Tax - 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 Sta .....

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on in relation to any person, point or matter as in his opinion shall be useful for or relevant for the purposes of this Act. (2) Without prejudice to sub-section (1), every officer or person referred to in sub-section (1) shall furnish su .....

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