Section 218(3) in Insolvency And Bankruptcy Code, 2016
(3)The Investigating Authority may, in the course of such inspection or investigation, require any other person who is likely to have any relevant document, record or information to furnish the same, and such person shall be bound to furnish such document, record or information:Provided that the Investigating Authority shall provide detailed reasons to such person before requiring him to furnish such document, record or information.
