(1) The Deputy Commissioner of Taxes may, by notice in writing, consider necessary for taxpayer who has filed a return or to whom a notice of filing of a return has been issued under section 166, 175 or 176 may give directions for presentation of such records, books, accounts, statements, documents, information or electronic records for more than 3 (three) years prior to the relevant income year.

2) The Deputy Commissioner of Taxes may issue a notice for production of any record, books, account, statement, document, information or electronic record or any part thereof by electronic process or by electronic means.

(3) Any account, statement, document, information or electronic record shall be filed on or before the date specified in the notice.

(4) For the purposes of this section-

(a) “Return” includes revised return;

(b) “Information” shall include “data” as defined in clause (10) of section 2 of the Information and Communication Technology Act, 2006 (Act No. 32 of 2006);

(c) “Electronic Record” and “Electronic Format” shall means and include “Electronic Record” and “Electronic Format” as defined in clauses (5) and (7) of section 2 of the Information and Communication Technology Act, 2006 (Act No. 32 of 2006);