Entry powers expanded to permit authorised income-tax officials to access places within their assigned jurisdiction for tax purposes. The Amendment adds a clause to subsection (1) permitting entry into any place when authorised by an income-tax authority assigned the area or exercising ... Summary
Entry powers expanded to permit authorised income-tax officials to access places within their assigned jurisdiction for tax purposes.
The Amendment adds a clause to subsection (1) permitting entry into any place when authorised by an income-tax authority assigned the area or exercising jurisdiction over a person occupying that place, and it expands the Explanation to substitute the single prior designation with Commissioner, Deputy Commissioner, Director and Deputy Director.
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