An Assessing Officer or his duly authorized inspector, Deputy Commissioner or Assistant Director has the power to enter :
any place within the limits of the area assigned to him, or
any place occupied by any person in respect of whom he exercises jurisdiction
any place in respect of which he is authorised for the purposes of this section by such income-tax authority, who is assigned the area within which such place is situated or who exercises jurisdiction in respect of any person occupying such place.
It may require the proprietor or any other person attending to such business or profession to afford him necessary facilities :
to inspect such books of account or other documents as he may require and which may be available at such place
to check or verify the cash, stock or other valuable article or thing which may be found therein, and
to furnish such information as he may require as to any matter which may be useful for, or relevant to, any proceeding under this Act.
An income-tax authority acting under this section may –
place marks of identification on the books of account or other documents inspected by him.
impound and retain in his custody for such period as he thinks fit any books of account or other documents inspected by him
retain in his custody any such books of account or other documents for a period exceeding 10 days (exclusive of holidays) without obtaining the approval of the Chief Commissioner or Director General therefore
In case the Income Tax Authority is not provided with such facility, such authority can proceed u/s 131(1) and 131(2) against the proprietor or nay other person attending to such business.
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