Section 31
Power to call for specific returns and production of books
of Petroleum (Income Tax) Act 1967
ActIn forceProvision 36 of 124
Section 31
For the purpose of obtaining full information for ascertaining whether or not a chargeable person is chargeable to tax, the Director
General may by notice under his hand require any person—
(a)
to complete and deliver to the Director General within a time specified in the notice (not being less than thirty days from the date of service of the notice) any return specified in the notice;
(b)
to attend personally before the Director General and produce for examination all books, accounts, returns and other documents which the Director General deems necessary; or
(c)
to make a return in accordance with paragraph (a) and also to attend in accordance with paragraph (b).