law: The Prevention of Money-Laundering Act, 2002
  50. Powers of
  
  authorities regarding summons, production of documents and to give evidence,
  
  etc.-
  1.  The
  
  Director shall, for the purposes of section 13, have the same powers as are
  
  vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908
  
  while trying a suit in respect of the following matters, namely:-
  a.   discovery and
  
  inspection;
  b.   enforcing the
  
  attendance of any person, including any officer of a banking company or a
  
  financial institution or a company, and examining him on oath;
  c.   compelling the
  
  production of records;
  d.   receiving evidence on
  
  affidavits;
  e.   issuing commissions
  
  for examination of witnesses and documents; and
  f.   any other matter
  
  which may be prescribed.
  1.  
  2.  The
  
  Director, Additional Director, Joint Director, Deputy Director or Assistant
  
  Director shall have power to summon any person whose attendance he considers
  
  necessary whether to give evidence or to produce any records during the course
  
  of any investigation or proceeding under this Act.
  3.  All
  
  the persons so summoned shall be bound to attend in person or through
  
  authorised agents, as such officer may direct, and shall be bound to state the
  
  truth upon any subject respecting which they are examined or make statements,
  
  and produce such do uments as may be required.
  4.    Every
  
  proceeding under sub-sections (2) and (3) shall be deemed to be a judicial
  
  proceeding within the meaning of section 193 and section 228 of the Indian
  
  Penal Code (45 of 1860).
  5. Subject
  
  to any rules made in this behalf by the Central Government, any officer
  
  referred to in sub-section (2) may impound and retain in his custody for such
  
  period, as he thinks fit, any records produced before him in any proceedings
  
  under this Act:
  Provided that an
  
  Assistant Director or a Deputy Director shall not-
  a.   impound any records
  
  without recording his reasons for so doing; or
  b.   retain in his custody
  
  any such records for a period exceeding three months, without obtaining the
  
  previous approval of the Director.