INCOME TAX ACT 1967 (ACT 53)
PART V - RETURNS
Section 78. Power to call for specific returns and production of books.
For the purpose of obtaining full information for ascertaining whether or not a person is chargeable to tax or for determining his liability the Director General may by notice under his hand require that or any other person-
(a) to complete and deliver to the Director General within a time specified in the notice (not being less than thirty days from the date of service of the notice) any return specified in the notice;
(b) to attend personally before the Director General and produce for examination all books, accounts, returns and other documents which the Director General deems necessary;
(c) to make a return in accordance with paragraph (a) and also to attend in accordance with paragraph (b); or
(d) to provide in writing such information or particulars which the Director General deems necessary.
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