Power to call for information and evidence

(1) The assessing officer may, for the purposes of this Act, require any person to furnish information or produce evidence as he may think necessary. (2) The officer shall have the same powers as are vested in a court under the Code of Civil Procedure, 1908 in respect of summoning and enforcing the attendance of any person and examining him on oath. (1) The Government may, by notification amend, alter, add to or delete any item or entry in the Schedule appended to this Act. (2) All references made in this Act, to any items or entries of the said Schedule shall be construed as relating to the item of the Schedule as for the time being amended in exercise of the powers conferred by this section.