Section 196(3) in Insolvency And Bankruptcy Code, 2016
(3)Notwithstanding anything contained in any other law for the time being in force, while exercising the powers under this Code, the Board shall have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908, while trying a suit, in respect of the following matters, namely:-(i)the discovery and production of books of account and other documents, at such place and such time as may be specified by the Board;(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 at any place;(iv)issuing of commissions for the examination of witnesses or documents.
