Survey powers: authority to enter business premises to inspect records and require assistance, subject to prior approval.

An income-tax authority may enter places where business, profession or charitable activity is carried on, or places declared to contain relevant books, cash, stock or computer systems, where within its area or jurisdiction or authorised by the assigned authority; it may require present persons to provide technical assistance and access (including access codes), permit inspection of books, electronic media and virtual digital space, verify assets and stock, and furnish information relevant to proceedings, mark and copy documents, record statements on oath, impound books with recorded reasons for a limited period, and make inventories, subject to limits on hours, non-removal of assets and prior approval by senior officials.

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