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of <h1>Section 133B allows income-tax authorities to enter business premises for information collection but prohibits removing documents or valuables</h1> Section 133B of the Income Tax Act, 1961 empowers income-tax authorities to enter business or professional premises within their jurisdiction to collect information relevant to tax purposes. Authorities may enter during business hours and require proprietors, employees, or other persons present to furnish prescribed information. The provision explicitly prohibits removal of books, documents, cash, stock, or valuables from the premises. Income-tax authority includes Joint Commissioners, Assistant Directors, Deputy Directors, Assessing Officers, and authorized Inspectors of Income-tax.
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