তথ্য সংগ্রহ

Any investigating income tax authority, not below the rank of a Deputy Commissioner of Taxes, may, by written notice or through electronic means, and in the manner and medium specified in the notice, and within the time mentioned in the notice, summon information from any person that may be necessary or relevant for any investigation or ongoing proceedings under this Act:

Provided that no income tax authority subordinate to the Commissioner of Taxes may summon information from any bank or financial institution without the approval of the Commissioner of Taxes.

Comment :