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<h1>Power to collect information: tax authorities may enter business premises during business hours to require prescribed information.</h1> Section 133B authorises specified income-tax authorities to enter business premises within their area or jurisdiction to collect information relevant to the Income-tax Act and to require proprietors, employees or attendees to furnish prescribed information; entry is limited to business hours and the authority may not remove books, documents, cash, stock or other valuables. 'Income-tax authority' includes Joint Commissioner, Assistant Director, Deputy Director, Assessing Officer and authorised Inspectors.