Power to call for information from companies/firm and call centres, etc.

The Commissioner or any other officer not below the rank of Assistant Excise and Taxation Officer appointed to assist him under sub- section (1) of Section 7 may, for carrying out the purposes of this Act, require any person including a company/firm, banking company, call centre, institution organisation or any officer thereof to furnish any information or statistics useful for or relevant to any proceedings under this Act.