¹[117A. (1)An authority, empowered in writingby the Commissioner of Taxes, Director General of Inspection or Director General of Intelligence Cell to verify deduction or collection of tax at source or to enforce the provisions of Chapter VII of this Ordinance, -

(a) shall have full and free access to the premises, places, products, books of accounts and records of economic activities maintained in any form or manner;

(b) shall have access to any information, code or technology which has the capability of retransforming or unscrambling encrypted data contained or available to such computers into readable and comprehensive format or text;

(c) may extract the data, images or any inputs stored in the electronic records and systems or enter the systems by breaking through password protection or copy or analyse the data, books of accounts, documents, images or inputs;

(d) may place marks of identification on or stamp any books of accounts or other document or make or cause to be made extracts or copies therefrom;

(e) may impound and retain any such books of accounts, documents, electronic records and systems; and

(f) may require any person to perform or refrain from activities as directed;

(2) An authority empowered under sub-section (1), may be accompanied by experts, valuer or forces as he reasonably thinks fit.

(3) Where any authority empowered under sub-section (1) is obstructed, hindered or unassisted by any person, the person in whose premise or place the authority has entered or intended to enter shall be liable to a penalty not exceeding Taka fifty lakh.

(4) Where a person is found to be in default in respect of compliance of this section or Chapter VII of this Ordinance, the Deputy Commissioner of Taxes shall, after recording explanation of the person so in default or ex parte where no explanation is found, proceed to recover the amount of taxes along with penalties by making an assessment thereof.]