61.   Notice for production of books of account, etc.-

The Deputy Commissioner may serve upon any person who has furnished a return of total income for any income year, or upon whom a notice has been served to furnish such return, a notice requiring him on a date specified therein, to attend at the Deputy Commissioner's office or to produce, or cause to be produced, any evidence on which such person may rely in support of the return, if furnished and such accounts, documents or evidence (including accounts or documents) relating to any period prior or subsequent to the said income year) as the Deputy Commissioner may require:

Provided that the Deputy Commissioner shall not require the production of any accounts relating to a period more than three years prior to the income year.

61A. Utilisation of certain information.-

The value of stock-in-trade determined or any other information obtained or collected during survey of any business or profession, carried out under the Survey for Documentation of National Economy Ordinance, 2000, may be used for purposes of assessment or re-assessment of total income of the income year during which the said survey is carried out and any preceding income year not being earlier than the income year ending 30th day of June, 2000, unless there is sufficient evidence provided by the assessee to show that the value of stock-in-trade or other information as aforesaid was substantially different in respect of the preceding income year as aforesaid.