204. Power to call for specific returns and production of books under Part XI

For the purpose of obtaining full information for ascertaining whether or not a Constituent Entity is chargeable to tax or for determining his liability under this Part, the

Director General may by notice under his hand require that Constituent Entity, any other Constituent Entity or any natural person—

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)

to attend personally before the Director General and produce for examination all books, accounts, returns and other documents which the Director General thinks necessary;

to make a return in accordance with paragraph (a)

to provide in writing such information or particulars which the Director General thinks necessary.