21A. Power to call for statements of bank etc.

The Collector may give notice in writing to any person requiring him to furnish within the time limited by such notice, not being less than 30 days from the date of service of such notice, a statement containing particulars of —

all banking accounts, whether current or deposit, business or private, in that person’s own name or in the name or names of his wife or wives, or in any other name, in which he is or has been interested, or on which he has or has had the power to operate, jointly or solely, and which are in existence or which have existed at any time during the period stated in the notice;

all savings and loan accounts, deposits, building society and co-operative society accounts, in regard to which he has, or has had, any interest or power to operate jointly or solely during the period stated in the notice;

all assets, other than those referred to in paragraph (a)

all sources of income not referred to in paragraph (a), (b)

all facts bearing upon his liability to income tax to which he is, or has been, liable.