113. The Deputy Commissioner of Taxes, the Inspecting Joint Commissioner, ¹[the Commissioner, the Director General, Central Intelligence Cell,²[Directors-General of Inspection (Taxes),] 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 addresses 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 statement 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 the Commissioner, ³[***].