Section 38(1) in The Kerala Agricultural Income Tax Act, 1991
(1)For the purpose of making an assessment under this Act the Agricultural Income Tax Officer may serve on any person who has furnished a return under Section 35 or to whom a notice has been issued under sub-section(2) of Section 35 (whether a return has been furnished or not) a notice requiring him on a date to be specified therein,-(i)to produce, or cause to be produced, such accounts or documents as the Agricultural Income Tax Officer may require, or(ii)to furnish in writing information on such points or matters as the Agricultural income Tax Officer may require.
