(1) The Deputy Commissioner of Taxes may, by notice in writing, require an assessee, who has filed a return under sections 166, 175 ¹[, 176 or 212] or to whom a notice has been issued to file a return, to produce or cause to be produced such accounts, statements, documents, data or electronic records, not being earlier than three years prior to the income year, as he may consider necessary for the purpose of audit or assessment under this Act.

(2) The Deputy Commissioner of Taxes may issue notice requiring any records, books, accounts, statements, documents, information or electronic records or any part thereof to be produced in electronic form or by electronic media.

(3) The accounts, statements, documents, information or electronic records shall be produced on or before the date as may be specified in the notice.

(4) For the purpose of this section,

(a) “return” includes a revised return;

(b) “information” includes “data” as defined in clause (10) of section 2 of Information and Communication Technology Act, 2006 (Act No. XXXII of 2006);

(c) “electronic record” and “electronic form” shall have the same meaning as assigned to “electronic record” and “electronic form” respectively in clauses (5) and (7) of section 2 of Information and Communication Technology Act, 2006 (Act No. XXXII of 2006).