Section 3Constitution and functions of Commission

s. 3

3. Constitution and functions of Commission The Government may constitute a Commission to be called the Income-tax Investigation Commission (hereinafter referred to as the Commission) whose duties it shall be- (a) to investigate and report to the Government on all matters relating to taxation on income, with particular reference to the extent to which the existing law relating to, and procedure for, the assessment and collection of such taxation is adequate to prevent the evasion thereof; (b) to investigate in accordance with the provisions of this Act any case referred to it under section 5 and report thereon to the Government.