(1) The Deputy Commissioner of Taxes, the Additional Commissioner of Taxes, the Commissioner of Taxes the Director General(Central Intelligence Cell), the Commissioner of Taxes (Appeals) and the Appellate Tribunal shall, for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (Act No. V of 1908), when trying a suit in respect of the following matters, namely:—

(a) discovery and inspection;

(b) enforcing the attendance of any person and examining him on oath or affirmation;

(c) compelling the production of accounts or documents (including accounts or documents relating to any period prior or subsequent to the income year); and

(d) issuing commissions for the examination of witnesses.

(2) The Deputy Commissioner of Taxes shall not exercise his powers under this section for the purpose of enforcing the attendance of an employee of a scheduled bank as a witness or compelling the production of books of account of such a bank except with the prior approval of the Commissioner.

(3) Any authority mentioned in sub-section (1) may impound and retain in its custody for such period as it considers fit, any books of accounts or other documents produced before it in any proceeding under this Act.

(4) Deputy Commissioner of Taxes—

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

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

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

(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.