(1) The Investigating Income-tax Authority may make such inquiry and investigation as it thinks fit in respect of any person or any other person who is assessable to tax under this Act or may direct Such Person or organization or any other person or organization concerned with such inquiry and investigation to appear before the investigating authority at the time and place indicated to deliver or take measures to deliver any documents related to any information or income under the control of the said person or organization.

(2) The Board shall, for the purposes of this section, prepare a manual to be followed for the purposes of inquiry and investigation.