TMI BlogPower of AuthorityX X X X Extracts X X X X X X X X Extracts X X X X ..... regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling production of books of account and other records, have all the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of section 196 of the Indian Penal Code (45 of 1860).]
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Notes :
1. Inserted by the Finance Act, 2003, w.e.f. 14-5-2003.
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