Information, returns and statements.
38. 64[Where, for the purposes of
this Act], it appears necessary for 65[any wealth-tax authority] to obtain any statement or
information from any individual, company 66[(including a banking company)], firm, Hindu
undivided family or other person,
67[such wealth-tax authority] may serve a notice
requiring such individual, company, firm, Hindu undivided family or other
person, on or before a date to be therein specified, to furnish such statement
or information on the points specified in the notice, and the individual or the
principal officer concerned or the manager of the Hindu undivided family, as
the case may be, shall, notwithstanding anything in any law to the contrary, be
bound to furnish such statement or information to 67[such wealth-tax authority]:
Provided that no legal practitioner shall be bound to furnish
any statement or information under this section based on any professional
communications made to him otherwise than as permitted by section 12668 of the Indian Evidence Act,
1872 (1 of 1872).