THE INCOME-TAX ACT, 1961 · INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
Section 83 — [Omitted.]
Power to take evidence.—Every 1[2[Principal Chief Commissioner or Chief Commissioner] or 3[Principal Commissioner or Commissioner], Tax Recovery Officer] or other officer acting under the provisions of this Schedule shall have the powers of a civil court while trying a suit for the purpose of receiving evidence, administering oaths, enforcing the attendance of witnesses and compelling the production of documents.