Power to collect information: tax authorities may enter business premises during business hours to require prescribed information. Section 133B authorises specified income-tax authorities to enter business premises within their area or jurisdiction to collect information relevant to ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Power to collect information: tax authorities may enter business premises during business hours to require prescribed information.
Section 133B authorises specified income-tax authorities to enter business premises within their area or jurisdiction to collect information relevant to the Income-tax Act and to require proprietors, employees or attendees to furnish prescribed information; entry is limited to business hours and the authority may not remove books, documents, cash, stock or other valuables. "Income-tax authority" includes Joint Commissioner, Assistant Director, Deputy Director, Assessing Officer and authorised Inspectors.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.