Section 27: Section 135 of the Income Tax Act, 2000 is amended by–

(a) the insertion of the following new paragraph immediately after paragraph (b) of subsection (1)- “(c)the collection of information for the purposes of criminal prosecution.” (b) the repeal and replacement of subsection (2) by the following new subsection- “(2) In respect of an authorized purpose, the Commissioner-General may by notice in writing require a person , whether a tax payer or not, to furnish information required by the notice within one month or such other extended time not exceeding three months as the Commissioner-General may determine.”