Section 124 of Finance Act 2018
[Section 124 of Finance Act 2018 deals with Insertion of new section 7A and is covered in CHAPTER VIII MISCELLANEOUS]
Insertion of new section 7A
124. After section 7 of the principal Act, the following section shall be inserted, namely:—
“7A. Power to call for information.—The Central Government through any designated authority, may call for such information, documents and evidence as it may deem necessary, in relation to any account, for carrying out the purposes of this Act.”.