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<h1>Finance Act 2017 amends Section 133A, expanding tax inspections to include locations for charitable activities.</h1> Section 133A of the Income-tax Act was amended by the Finance Act, 2017. The amendment modifies sub-section (1) to include places where activities for charitable purposes are conducted, in addition to business or professional activities. It allows authorities to require the presence of any proprietor, trustee, employee, or person involved in such activities at these locations, whether or not they are the principal places of operation. The amendment also adds 'or activity for charitable purpose' after 'business or profession' in the Explanation section, expanding the scope to include charitable activities.