According to section __ Commissioner may by notice in writing require any person including a banking company to furnish such information or such statement in connection with any investigation or inquiry in cases of tax fraud.

A. 37A

B. 37B

C. 38A

D. 38B

Detail:

38A. Power to call for information.— The Collector may, by notice in writing, require any person, including a banking company, to furnish such information or such statement in connection with any investigation or inquiry in cases of tax fraud, as may be specified in such notice: Provided that the Collector may require any regulatory authority to provide information concerning the licenses and authorizations issued by it.


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