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[Cites 0, Cited by 1] [Section 132(4)] [Section 132] [Entire Act]

Union of India - Subsection

Section 132(4)(b) in The Companies Act, 2013

(b)have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908), while trying a suit, in respect of the following matters, namely:—
(i)discovery and production of books of account and other documents, at such place and at such time as may be specified by the National Financial Reporting Authority;
(ii)summoning and enforcing the attendance of persons and examining them on oath;
(iii)inspection of any books, registers and other documents of any person referred to in clause (b) at any place;
(iv)issuing commissions for examination of witnesses or documents;