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..... within which such place is situated or who exercises jurisdiction in respect of any person occupying such place, and, upon entry into such a place, may require any proprietor, trustee, employee or any other person who may at that time and place be attending in any manner to, or helping in, the carrying on of such business or profession or such activity for charitable purpose- (i) to provide the necessary technical and other assistance (including access code) to enable the inspection of such books of account or other documents, or computer system, or any other material connected with such system including virtual digital space, as may be required and which may be available at such place; (ii) to provide the necessary facility to check .....

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..... on, within the limits of the area assigned to such authority; or (b) any place in respect of which such authority is authorised for the purposes of this section by an income-tax authority who is assigned the area within which such place is situated or where books of account or documents are kept, and on entry to such office or place, the income-tax authority may require the deductor or the collector or any other person who may at that time and place be attending in any manner to such work- (i) to provide the necessary facility to inspect such books of account or other documents, and access to electronic media or computer system, or virtual digital space, as may be required; and (ii) to furnish such information as may be required in .....

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..... or any other person who is likely to possess the information regarding such expenditure, to furnish such information which may be useful for, or relevant to, any proceeding under this Act; (b) record the statements of the person or any other person on oath in this behalf; and (c) any statement so recorded may thereafter be used as evidence in any proceeding under this Act. (9) If a person is required to provide facility to the income-tax authority to inspect books of account or other documents in any form or to check or verify any cash, stock or other valuable article or thing or to furnish any information or to have his statement recorded, either refuses or evades to do so, the income-tax authority shall have all the powers under sect .....

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