Section 79. Power to call for statement of bank accounts, etc.
The Director General may by notice under his hand require any person to furnish within a time specified in the notice (not being less than thirty days from the date of service of the notice) a statement containing particulars of-
(a) all banking accounts-
(i) in his own name or in the name of a wife or dependent child of his or jointly in any such names;
(ii) in which he is or has been interested jointly or solely; or
(iii) on which he has or has had power to operate jointly or solely,
being accounts which are in existence or have been in existence at any time during a period to be specified in the notice;
(b) all savings and loan accounts, deposits, building society accounts and co-operative society accounts in regard to which he has or has had any interest or power to operate solely or jointly during that period;
(c) all assets which he and any wife or dependent child of his possess or have possessed during that period;
(d) all sources of his and the gross income from those sources; and
(e) all facts bearing upon his present or past chargeability to tax.
