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Power to summons persons to give evidence and produce documents in inquiries (Section 23) means:

Arslan Khalid

5 Feb, 2022

A. Any Officer of Inland Revenue duty empowerment by the Board in this behalf shall have the power to summon

B. Any person whose attendance he considers necessary either to give evidence or it produces a document

C. Any other thing or information in any inquiry which such officer is making for any of the purposes of this Act

D. All of these

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