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Provision Relating To Power To Collect Certain Information [Section - 133B]


(1)  An income-tax authority may, for the purpose of collecting any information which may be useful for, or relevant to, the purposes of this Act, enter—

(a)  any building or place within the limits of the area assigned to such authority ; or

(b)  any building or place occupied by any person in respect of whom he exercises jurisdiction,
at which a business or profession is carried on, whether such place be the principal place or not of such business or profession, and require any proprietor, employee or any other person who may at that time and place be attending in any manner to, or helping in, the carrying on of such business or profession to furnish such information as may be prescribed.

(2) An income-tax authority may enter any place of business or profession only during the hours at which such place is open for the conduct of business or profession.

(3) An income-tax authority acting under this section can not remove from the building or place wherein he has entered, any books of account or other documents or any cash, stock or other valuable article or thing.

Tax Management Procedures

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