(1)For the purposes of making an assessment under this Act, the [Assessing officer] [ Substituted and Inserted by Act 49 of 1991, Section 97 (w.e.f. 1-10-1991).] may serve on any person who has furnished a return under section 7 or upon whom a notice has been served under sub-section (2) of section 7 (whether a return has been furnished or not) a notice requiring him on a date therein to be specified, to produce or cause to be produced such accounts or documents or evidence as the [Assessing officer] [ Substituted and Inserted by Act 49 of 1991, Section 97 (w.e.f. 1-10-1991).] may require for the purposes of this Act and may, from time to time, serve further notices requiring the production of such further accounts or documents or other evidence as he may require.
