Rule 52 — Account and annual report.
52(4)
The Corporation shall submit all accounts to the Comptroller and Auditor General of India as required by him and the Comptroller and Auditor General of India may —
52(4)(i) by written notice, require the production before him or before any officer subordinate to him, of any document which he may consider necessary for the proper conduct of his audit; (ii) by written notice, require any person accountable for or having the custody or control of, any such documents, to appear in person before him or before any officer subordinate to him; and (iii) require any person so appearing before him or before any officer subordinate to him to make and sign a declaration with respect to such document or to answer any question or prepare and submit any statement desired by him or such officer.