Chapter XIV
POWERS OF INCOME TAX AUTHORITIES
Power to Inspect registers of companies
114. The Deputy Commissioner of Taxes, the Joint Commissioner of Taxes or any person authorised in writing in this behalf by either of them, may inspect and, if necessary, take copies, or cause copies to be taken, of any register of the members, debenture-holders or mortgagees of any company or any entry in such register.
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Ministry of Law, Justice and Parliamentary Affairs
