Search powers for charitable activities now cover premises and attending persons, enabling tax authorities to inspect and require assistance. Amendment expands section 133A inspection powers to include places where an activity for charitable purpose is carried on, whether principal or not, and authorises requiring any proprietor, trustee, employee or any other person attending or assisting at that place to provide information or assistance; the Explanation is amended to insert 'or activity for charitable purpose' after 'business or profession'.