তথ্য সংগ্রহ

(l) For the purposes of this Act, any such authority other than the Deputy Commissioner of Taxes may, by notice in call for such information from any person, and in such manner and as may be specified in the notice, and within such period as may be specified in the notice, such information as it may consider necessary for the purpose of carrying out the functions under this Act.

(2) Any such income-tax authority, not below the Deputy Commissioner of Taxes, shall call the information, by written notice from any person or by electronic means and in the manner and by means specified in the notice, as may be necessary or relevant to any inquiry pending or running under this Act, within the period mentioned in the notice.

Provided that no income tax authority shall call for any information from any bank or financial institution in the position of Tax Commissioner without the approval of the Tax Commissioner.