Section 8(1) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
(1)The prescribed tax authorities shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), while trying a suit in respect of the following matters, namely:—(a)discovery and inspection;(b)enforcing the attendance of any person, including any officer of a banking company and examining him on oath;(c)compelling the production of books of account and other documents; and(d)issuing commissions.
