হিসাব, দলিলাদি ইত্যাদি উপস্থাপন

(1) The Deputy Commissioner of Taxes shall, by notice in writing, to any person who has filed a return under section 166, 175 or 176 or 212 to whom a notice of filing of a return has been issued, of any such taxpayer's return as may be considered necessary for the purpose of audit proceedings or assessment of tax, not exceeding 3 (three) years preceding the relevant income year, to produce such records, statements, accounts, statements, documents, Information or electronic records can give instructions for.

(2) The Deputy Commissioner of Taxes may specify in the notice that the accounts, statements, documents, data or electronic records or any part thereof shall be produced in such electronic form or by such electronic media as may be mentioned in the notice.

(3) The accounts, statements, documents, data or electronic records shall be produced on or before the date as may be specified in the notice.

(4) For the purposes of this section, —

(a)   “return” includes a revised return;

(b)   “information” shall include “data” as defined in clause (10) of section 2 of the Information and Communication Technology Act, 2006 (Act No. 32 of 2006);

(c)   “electronic record” and “electronic format” means “electronic record” and “electronic format” as defined in clauses (5) and (7) of section 2 of the Information and Communication Technology Act, 2006 (Act No. 32 of 2006).

Comment :