Tax authority entry powers expanded to inspect TDS/TCS records; retention of books limited and requires senior approval.

An amendment adds a power permitting an income-tax authority to enter business premises between sunrise and sunset to verify TDS/TCS, inspect books and documents, and require persons present to provide inspection facilities and information. It also requires prior approval from senior income-tax authorities before retaining books or documents beyond fifteen days, and provides that an authority exercising the new entry-and-inspection power shall not take actions under the specified clauses of sub-section (3).

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