Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 36(1)] [Section 36] [Entire Act] Union of India - Subsection Section 36(1)(b) in The Gift-Tax Act, 1958 (b)enforcing the attendance of any person, including any officer of a banking company and examining him on oath;