Persons summoned must appear and:

When individuals are summoned by a legal or quasi-judicial authority, such as a Revenue Officer, they are under a legal obligation to comply with the summons. A fundamental principle of justice is that those who testify must do so truthfully.

• Therefore, persons summoned are bound to tell the truth. Providing false testimony under oath or legal obligation constitutes perjury, which is a serious offense.
• The option “May refuse to testify” is generally incorrect; while certain legal privileges (like protection against self-incrimination) exist, a blanket refusal is not permitted.
• “Provide documents only” is also incorrect; while document production may be required, it does not negate the obligation to provide truthful oral testimony.
• “None of the above” is false because the obligation to tell the truth is a core requirement.

This ensures the integrity of legal proceedings and the accurate ascertainment of facts.