Section 131(1a)

Hello, pls guide urgently

One of my clients have received summons u/s 131(1A) for cross inquiry of third party proceedings as a witness.

he was asked to produce his all bill books, sales register, cash book , bank book and statement.

Whether he is bound to give all details?

As per my opinion he is only bound to give information and documents related to that particular third party transaction. Because proceedings is not of my clients, it's of some other party.