(1) Any authority empowered in writing by the Commissioner of Taxes or the Director General (Inspection) or the Director General (Central Intelligence Cell) for the purpose of verifying the deduction or collection of tax at source or for the purpose of enforcing the provisions of this Part may—

(a)—

(i) have full and uninterrupted access to the premises, places, goods, accounts and records of economic activities of any person or institution maintained in any form or manner;

(ii) have access to any information, code or technology capable of unscrambling or retransforming any encrypted data stored or available in a computer into a readable and understandable format or text of any person or institution;

(iii) extract data, images or any other input stored in electronic records or systems of any person or institution;

(iv) enter the system of any person or institution by breaking the password;

(v) copy or analyze any information, statements, documents, images or input of any person or institution;

(vi) affix identification marks or stamps on accounts and other documents of any person or institution, and take copies or extracts thereof;

(vii) seize and retain in their possession any accounts, documents, electronic records and systems of any person or institution;

(viii) direct any person to perform or refrain from doing any act;

(b) take with them such experts, valuers or forces as he reasonably thinks fit.

(2) If any authority empowered under this section enters the premises or place of any person or faces any obstacle, hindrance or non-cooperation after expressing the intention to enter, then the said authority may impose upon such person a penalty of a sum not exceeding Taka 50 (fifty) lakh.

(3) If any person is found to be in default in respect of compliance of this section or the provisions of this Part of this Act, the Deputy Commissioner of Taxes shall, after recording explanation of the person, or where no explanation is found, proceed ex parte to recover the amount of taxes along with penalties by making an assessment thereof.