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 him, 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 documents, to appear in person before them or before any officer subordinate to them ;
and
(iii) require any persons 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.