Section 34 in The Assam Agricultural Income-Tax Act, 1939
34. Power to call for information.
- The Deputy Commissioner of Taxes or the Senior Superintendent of Taxes or Agricultural Income-tax Officer may for the purposes of this Act-(1)require any firm or Hindu undivided or joint family to furnish him with a return of the names of members of the firm or of the names of the manager or the brothers or sons or brothers of the family, as the case may be, and of their addresses;(2)require any person whom he has reason to believe to be a trustee, guardian or agent to furnish him with a return of the names of the persons for or of whom he is trustee, guardian or agent and of their addressees.
