OBLIGATION OF INVIT, PARTIES TO THE INVIT AND ANY OTHER ASSOCIATE PERSONS ON INSPECTION :

• It shall be the duty of every InvIT in respect of whom an inspection has been ordered, parties to the InvIT and any other associate person who is in possession of relevant information pertaining to conduct and affairs of such InvIT, including :-

– representative of InvIT, if any, to produce to the inspecting officer such books, accounts and other documents in his custody or control and

– furnish him with such statements and information as the inspecting officer may require for the purposes of inspection.

• It shall be the duty of every InvIT, parties to the InvIT and any other associate person give all such assistance and co-operation as may be required in connection with the inspection to Inspecting officer and to furnish such information as may be sought by the inspecting officer in connection with the inspection.

• The inspecting officer shall, for the purposes of inspection, have power to examine on oath and record the statement of any employees and directors of the InvIT or parties to the InvIT or any person responsible for or connected with the activities of InvIT or any other associated person having relevant information pertaining to such InvIT.

• The inspecting officer shall, for the purposes of inspection, have power to obtain authenticated copies of documents, books, accounts of InvIT, from any person having control or custody of such documents, books or accounts.