Powers regarding discovery and production of evidence.

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..... le trying a suit in respect of the following matters, namely:— (a) discovery and inspection; (b) enforcing the attendance of any person, including any officer of a banking company and examining him on oath; (c) compelling the production of books of account and other documents; and (d) issuing commissions. (2) For the purposes of making any inquiry or investigation, the prescribed income-tax author .....

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