Section 29: Obligation to furnish information

29. Obligation to furnish information (1) Every person, when so required by the Director-General shall, for the purposes of this Act, within the time fixed by the Director-General, give orally or in writing, as may be required, all such information as may be demanded of him by the Director-General for the purpose of enabling the DirectorGeneral to ascertain his tax liability, make an assessment or collect tax. (2) Subject to section 33, a person, when so required by notice in writing, shall, for the purposes of this Act, furnish to the Director-General, within the time specified in the notice— (a) a certified copy of the profit and loss account and balance sheet or such other statement of account as may be required, duly audited by a qualified auditor; (b) details of transactions in all the bank accounts of the person, his spouse and minor children; and (c) a certified statement of all assets and liabilities of the person, his spouse and minor children.