(1) For the purposes of this Act, all powers conferred on the Court under the Code of Civil Procedure, 1908 (Act No. V of 1908) to try any suit, the Deputy Commissioner of Taxes, Additional Commissioner of Taxes, Commissioner of Taxes, Director General (Central Intelligence Cell), Commissioner of Taxes (Appellate) and Appellate Tribunal shall have the same powers in respect of the following, namely:-

(a) discovery and inspection;

(b) compel the attendance of any person and examine him on oath or declaration;

(3) compel the production of records relating to income (including documents immediately preceding or following the relevant income year); and constitute commissions for taking evidence.

(2) The Deputy Commissioner of Taxes shall not exercise his powers under this section to compel any employee of any scheduled bank to appear as a witness or to produce documents relating to the income of that bank without the prior approval of the Commissioner.

(3) Any authority referred to in sub-section (1) may, in relation to any proceedings conducted under this Act, seize any document relating to income presented to it and detain it for such period as it thinks fit.

(4) The Deputy Commissioner of Taxes-

(a) shall not seize any document relating to income without recording the cause; or

(b) without the prior approval of the Chief Commissioner or the Commissioner, shall not retain any document relating to income with him for more than 15 (fifteen) days (excluding holidays).

(5) Any proceedings under this Act before any authority referred to in sub-section (1) shall, for the purposes of section 196 of the Penal Code, 1860 (Act No. XLV of 1860), be deemed to be proceedings under sections 193 and 128.

(6) Any order passed by the Income-tax Authority in any proceeding taken or conducted under this Act shall be deemed to be an order of a Civil Court.