113. (1) Upon receipt of a letter of request from a Court or an authority in a country or place outside India competent to issue such letter in that country or place for the examination of any person or production of any document or thing in relation to an offence under investigation in that country or place, the Central Government may, if it thinks fit-
(i) forward the same to the Chief Judicial Magistrate or Judicial Magistrate as he may appoint in this behalf, who shall thereupon summon the person before him and record his statement or cause the document or thing to be produced; or
(ii) send the letter to any police officer for investigation, who shall thereupon investigate into the offence in the same manner, as if the offence had been committed within India.
(2) All the evidence taken or collected
under sub-section (1), or authenticated copies thereof or the thing so
collected, shall be forwarded by the Magistrate or police officer, as the
case may be, to the Central Government for transmission to the Court or the
authority issuing the letter of request, in such manner as the Central
Government may deem fit.
Bharatiya Nagarik Suraksha Sanhita, 2023
Section 114 Assistance in securing transfer of persons
Section 115 Assistance in relation to orders of attachment or forfeiture of property
Section 116 Identifying unlawfully acquired property
Section 117 Seizure or attachment of property
Section 118 Management of properties seized or forfeited under this Chapter