The1[Assistant Commissioner of Agricultural Income-tax] or the1[Joint Commissioner] may for the purposes of this Act,--
(i) require any firm to furnish a return of the names of all the members of the firm, their addresses and such other particulars as may be required for the purposes of assessment;
(ii) require any person whom he has reason to believe to be a trustee, guardian or agent, to furnish him with a return of the names of the persons for or of whom he is trustee, guardian or agent and of their addresses.
2[(iii) require any coffee curing works to furnish such particulars as he may require in respect of the transaction of any assessee with such coffee curing works.]
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1. Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
2. Inserted by Act 38 of 1986 w.e.f. 17.10.1986.