113. Power to call for information.-

113.  Power  to  call  for  information.- 

The  Deputy  Commissioner  of  Taxes,  the Inspecting  Joint  Commissioner,1[the  Commissioner,  the  Director  General, Central Intelligence Cell,] or any other officer authorised in this behalf by the Commissioner or the Board may, for the purposes of this Ordinance, by notice in writing, require-

(a) any firm, to furnish him with a statement of the names and addresses of the partners and their respective shares;
(b) any Hindu undivided family, to furnish him with a statement of the names and addresses of the manager and the members of the family;
(c)  any  person,  whom  he  has  reason  to  believe  to  be  a  trustee,  guardian  or agent  to  furnish  him  with  a  statement  of  the  names  and  addresses  of  the persons for or of whom he is trustee, guardian or agent;
(d) any assessee to furnish him with a  statement of the names and address of all  persons  to  whom  he  has  paid  in  any  income  year  any  rent,  interest, commission,  royalty  or  brokerage,  or  any  annuity,  not  being  an  annuity classifiable under the head "Salaries", amounting to more than three thousand taka, together with particulars of all such payment;
(e) any dealer, broker or agent, or any person concerned in the management of a  Stock  Exchange,  to  furnish  a  statement  of  the names  and  addresses  of all persons to whom he or the Exchange has paid any sum in connection with the transfer  of  capital  assets,  or  on  whose  behalf  or  from  whom  he  or  the
Exchange has received any such sum, together with the particulars of all such payments and receipts; or
(f)  any  person,  including  a  banking  company,  to  furnish  information  in relation to such points or matters, or to furnish such statements or accounts giving such particulars, as may be specified in the notice:

Provided  that  no  such  notice  on  a  banking  company  shall  be  issued  by  the Deputy Commissioner of Taxes or the Inspector, without the approval of 2[the Commissioner.
3[, the director General Central Intelligence Cell,] and by any other officer, without the approval of the Board]

 

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1Subs. for "the Commissioner" by F.A. 2004.

2Subs. for "the Commissioner" by F.A. 2004.

3Omitted by F.O. 2007

 

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