Income Tax Act 2023
Section 202 - Inspection of Business Records
(as updated till Finance Act 2024)
Any income-tax authority may compel any person or institution to provide for or deliver copies of any business records which may be necessary or relevant to any pending investigation or proceeding under this Act.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.