Report No. 166

20. Power of competent authority to require certain officers to exercise certain powers.-

(1) For the purposes of any proceedings under this Act or the initiation of any such proceedings, the competent authority shall have power to cause to be conducted any inquiry, investigation, search and seizure or survey in respect of any person, place, property, assets, documents, books of accounts or any other relevant matters.

(2) For the purposes referred to in sub-section (1) the competent authority may, having regard to the nature of the inquiry, investigation or survey, require an officer of the Income-tax Department to conduct or cause to be conducted such inquiry, investigation, search and seizure or survey.

(3) Any officer of the Income-tax Department who is conducting or is causing to be conducted any inquiry, investigation, search and seizure or survey required to be conducted under sub-section (2), may, for the purpose of such inquiry, investigation or survey exercise any power (including the power to authorise the exercise of any power) which may be exercised by him for any purpose under the Income-tax Act, 1961, and the provisions of the said Act shall, so far as may be, apply accordingly.