(6)require any person, including a banking company or any officer thereof, to furnish information in relation to such points or matters, or to furnish statements of accounts and affairs verified in the manner specified by the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).], the [Deputy Commissioner (Appeals)] [ Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).], [the ] [ Substituted by Act 29 of 1977, Section 39 and Schedule V, for certain words (w.e.f. 10.7.1978).][Joint Commissioner] [Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).][or the Commissioner (Appeals)] [ Substituted by Act 29 of 1977, Section 39 and Schedule V, for certain words (w.e.f. 10.7.1978).], giving information in relation to such points or matters as, in the opinion of the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).], the [Deputy Commissioner (Appeals)] [ Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).], [the ] [Substituted by Act 29 of 1977, Section 39 and Schedule V, for certain words (w.e.f. 10.7.1978).][Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).][or the Commissioner (Appeals)] [Substituted by Act 29 of 1977, Section 39 and Schedule V, for certain words (w.e.f. 10.7.1978).], will be useful for, or relevant to, any [inquiry or] [ Inserted by Act 22 of 1995, Section 27 (w.e.f. 1.7.1995).] proceeding under this Act:[Provided that the powers referred to in clause (6), may also be exercised by the Director-General, the Chief Commissioner, the Director and the Commissioner:] [ Inserted by Act 4 of 1988, Section 39 (w.e.f. 1.4.1989).][Provided further that the power in respect of an inquiry, in a case where no proceeding is pending, shall not be exercised by any income-tax authority below the rank of Director or Commissioner without the prior approval of the Director or, as the case may be, the Commissioner.] [Inserted by Act 22 of 1995, Section 27 (w.e.f. 1.7.1995).]
