Section 38 – Wealth-Tax Act, 1957
Information, returns and statements [Where, for the purposes of this Act], it appears necessary for 86[any wealth-tax authority] to obtain any statement or information from any individual, company 87[(including a banking company)], firm, Hindu undivided family or other person,88[such wealth-tax authority] may serve a notice requiring such individual, company, firm, Hindu undivided family or other person, on […]