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of <h1>Tax authority's inspection powers over businesses and charities: access, document copying, marking, conditional impoundment; non-compliance via section 131</h1> An income-tax authority may, within its assigned area or over persons under its jurisdiction, enter premises where business, profession or charitable activity is carried on (including places where records or assets are stated to be kept) during business hours or between sunrise and sunset for other places, and require persons present to permit inspection of books and documents, verification of cash, stock or valuables, and to furnish information or have statements recorded. The authority may mark, copy, inventory, and, subject to recorded reasons and specified approvals, impound documents; it may not remove cash or stock. Non-compliance may be enforced using powers under section 131, and certain actions require higher-level approval.
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