Section 133A Power of survey.

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The Tax Publishers [1][133A. Power of survey. [2](1) Notwithstanding anything contained in any other provision of this Act, an income-tax authority may enter (a) any place within the limits of the area assigned to him, or (b) any place occupied by any person in respect of whom he exercises jurisdiction, [3][or] [4][(c) 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,] [5][at which a business or profession or an activity for charitable purpose is carried on, whether such place be the principal place or not of such business or profession or of such activity for charitable purpose, and require any proprietor, trustee, 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 or such activity for charitable purpose] (i) to afford him the necessary facility to inspect such books of account or other documents as he may require and which may be available at such place, (ii) to afford him the necessary facility to check or verify the cash, stock or other valuable article or thing which may be found therein, and (iii) 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. Explanation : For the purposes of this sub-section, a place where a business or profession [6][or activity for charitable purpose] is carried on shall also include any other place, whether any business or profession [7][or activity for charitable purpose] is carried on therein or not, in which the person carrying on the business or profession [8][or activity for charitable purpose] states that any of his books of account or other documents or any part of his cash or stock or other valuable article or thing relating to his business or profession [9][or activity for charitable purpose] are or is kept. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

[1][133A. Power of survey.

[2](1) Notwithstanding anything contained in any other provision of this Act, an income-tax authority may enter

(a) any place within the limits of the area assigned to him, or

(b) any place occupied by any person in respect of whom he exercises jurisdiction, [3][or]

[4][(c) 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,]

[5][at which a business or profession or an activity for charitable purpose is carried on, whether such place be the principal place or not of such business or profession or of such activity for charitable purpose, and require any proprietor, trustee, 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 or such activity for charitable purpose]

(i) to afford him the necessary facility to inspect such books of account or other documents as he may require and which may be available at such place,

(ii) to afford him the necessary facility to check or verify the cash, stock or other valuable article or thing which may be found therein, and

(iii) 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.

Explanation : For the purposes of this sub-section, a place where a business or profession [6][or activity for charitable purpose] is carried on shall also include any other place, whether any business or profession [7][or activity for charitable purpose] is carried on therein or not, in which the person carrying on the business or profession [8][or activity for charitable purpose] states that any of his books of account or other documents or any part of his cash or stock or other valuable article or thing relating to his business or profession [9][or activity for charitable purpose] are or is kept.