Section 48(4) in The Insolvency and Bankruptcy Board of India (Employees' Service) Regulations, 2017
(4)The Board may, at any time, by general or special order require an employee to furnish a full and complete statement of such movable or immovable property held or acquired by him or on his behalf or by any member of his family and source from which, such property was acquired as may be specified in the order.
