Cap. 372 Art. 24CPowers of the Commissioner to request information.

For the purpose of ensuring compliance with the provisions of the Income Tax Acts, the Commissioner may:

(a) demand and request from any person the production of information which, in the opinion of the

Commissioner, relates to the income or the economic activities of any other person or class of persons;

(b) inspect and request the production of any books, records or documents or a copy or extract thereof, which, in the opinion of the Commissioner, relate to the income or the economic activity of any person or class of persons:

Provided that, subject to article 10A, the information requested under this article may not include:

(i) any information falling within the definition of a "professional secret" or "secret" in terms of article 2 of the Professional Secrecy Act; or

(ii) any information falling within the definition of "sensitive personal data" in terms of article 2 of the Data Protection Act: Provided further that, subject to article 10A, where any such information is protected by professional secrecy or the provisions of the Data Protection Act and such protection is for the benefit of any person, such information in respect of any other person shall be given excluding therefrom the name of the person in whose interest such protection is given.