Section 269(3)(d) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 269(3)] [Section 269] [Entire Act]

Union of India - Subsection

Section 269(3)(d) in The Income Tax Act, 2025

(d)If a person who, under this sub-section, is required to afford any facility to the Valuation Officer or the engineer, overseer, surveyor, or assessor, either refuses or evades to afford such facility, the Valuation Officer shall have all the powers as are vested in a court under the Code of Civil Procedure, 1908, when trying a suit in respect of the following matters,—

(i)discovery and inspection;

(ii)enforcing the attendance of any person, including any officer of a banking company, and examining him on oath;

(iii)compelling the production of books of account and other documents; and

(iv)issuing commissions.

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Union of India - Subsection

Section 269(3)(d) in The Income Tax Act, 2025