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(1) The inspector may by notice in writing require any person to furnish him or her within such time as may be specified in the notice (not being less than 30 days) with such particulars as the inspector thinks necessary for the purposes of sections 643 and 644.

(b) transactions or arrangements which in the opinion of the inspector should properly be examined for the purposes of sections 643 and 644, notwithstanding that in the opinion of the person to whom the notice is given no liability to tax arises under those sections, and

(1) The inspector may by notice in writing require any person to furnish him or her within such time as may be specified in the notice (not being less than 30 days) with such particulars as the inspector thinks necessary for the purposes of sections 643 and 644.

(b) transactions or arrangements which in the opinion of the inspector should properly be examined for the purposes of sections 643 and 644, notwithstanding that in the opinion of the person to whom the notice is given no liability to tax arises under those sections, and