Section 26: Call for returns, books, documents and information

(1) For the purpose of obtaining full information in respect of the profits or income of any person, body corporate or organization, the Service may give notice to that person, body corporate or organization requiring him or it, within, the time specified by the notice to-
(a) complete and deliver to the Service any return specified in such notice ;
(b) appear personally before an officer of the Service for examination with respect to any matter relating to such profits or income ;
(c) produce or cause to be produced for examination books, documents and any other information at the place and time stated in the notice, which time may be from day-to-day, for such period as the Service may deem necessary ; or
(d) give orally or in writing any other information including a name and address specified in such notice.
(2) for the purpose of paragraph (a) to (d) of subsection (1) of this section, the time specified by such notice shall not be less than 7 days from the date of service of such notice except that an officer of the Service, not below the rank of a Chief Inspector of Taxes or its equivalent, may act in any of the cases stipulated in paragraphs (a) to (d) of subsection (1), without giving any of the required notices set out in this section.
(3) A person who contravenes the provisions of this section is, in respect of each offence, liable on conviction to a fine equivalent to 100 per cent of the amount of the tax liability.
(4) Nothing in the foregoing provision of this section or in any other provision of this Act shall be construed as precluding the Service from verifying by tax audit or investigation into any matter relating to any return or entry in any book, document, accounts including those stored on a computer, in digital, magnetic, optical or electronic media as may, from time to time, be specified in any guideline by the Service.
(5) A person may apply in writing to the Board for an extension of time within which to comply with the provisions of this section and section 27 of this Act, provided that the person-
(a) makes the application before the expiration of the time stipulated in this section for making the returns ; and
(b) shows good cause for his inability to comply with this provision.
(6) If the Board is satisfied with the cause shown in the application under paragraph (b) of subsection (5), it may in writing grant the extension of the time or limit the time as it may consider appropriate.