Survey power expanded to include charitable activities, enabling income-tax authorities to survey such premises under amended law.

The amendment to section 133A(1) expressly extends the survey power to places where an activity for charitable purpose is carried on, authorising income-tax authorities to survey such places and require proprietors, trustees, employees or other persons present and assisting to produce documents or provide assistance; the Explanation to sub-section (1) is similarly amended to insert references to charitable activities, and the changes take effect from the stated commencement.

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