Report No. 12

139. Power to inspect registers of companies.-

The Income-tax Officer, the Appellate Assistant Commissioner or the Inspecting Assistant Commissioner, or any person subordinate to him authorised in writing in this behalf by the Income-tax Officer, the Appellate Assistant Commissioner or the Inspecting Assistant Commissioner, may inspect, and if necessary, take cosies, or cause copies to be taken, of any register of the members, debenture holders or ittortgagees of any company or of any entry in such register.

[Section 39]