- The [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).], the [Deputy Commissioner (Appeals)] [ Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).], the [Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).] or the Commissioner (Appeals), or any person subordinate to him authorised in writing in this behalf by the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).], the [Deputy Commissioner (Appeals)] [ Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).], [the ] [Substituted by Act 29 of 1977, Section 39 and Schedule V, for " or the Inspecting Assistant Commissioner" (w.e.f. 10.7.1978).][Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).][or the Commissioner (Appeals)] [Substituted by Act 29 of 1977, Section 39 and Schedule V, for " or the Inspecting Assistant Commissioner" (w.e.f. 10.7.1978).], may inspect, and if necessary take copies, or cause copies to be taken, of any register of the members, debenture-holders or mortgagees of any company or of any entry in such register.
