38. Powers of Comptroller and Auditor General of India.- The Corporation shall submit all accounts to the Comptroller and Auditor General of India as required by them. The Comptroller and Auditor General of India may- (i) by written notice, require the production before them or before any officer subordinate to them, of any document which they may consider necessary for the proper conduct of their audit; (ii) by written notice, require any person accountable for, or having the custody or control of any such document, to appear in person before them or before any officer subordinate to them; and (iii) require any person so appearing before them or before any officer subordinate to them to make and sign a declaration with respect to such document or to answer any question or prepare and submit any statement. | 
